FASB In Focus
May 16, 2013—Proposed Accounting Standards Update on Leases
April 22, 2013—Accounting Standards Update (ASU) No. 2013-07, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting
April 15, 2013—Invitation to Comment—Private Company Decision-Making Framework: A Guide for Evaluating Financial Accounting and Reporting for Private Companies
April 2, 2013—Proposed Accounting Standards Update on Accounting for
Discontinued Operations
February 14, 2013—Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
February 5, 2013—FASB Issues Accounting Standards Update On Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income
January 15, 2013—Proposed Accounting Standards Update—Transfers and Servicing (Topic 860)—Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings
December 20, 2012—Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Subtopic 825-15)
August 16, 2012—FASB Proposal on Improving the Presentation Requirements for Reclassifications Out of Accumulated Other Comprehensive Income
July 31, 2012—Invitation to Comment—Private Company Decision-Making Framework: A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies
July 27, 2012—FASB Simplifies Guidance for Testing Indefinite-Lived Intangible Assets for Impairment
July 12, 2012—FASB’s Invitation to Comment on Disclosure Framework
July 2, 2012—Proposed Accounting Standards Update (ASU), Presentation of Financial Statements (Topic 205): The Liquidation Basis of Accounting
June 27, 2012—FASB Proposal on Liquidity Risk and Interest Rate Risk Disclosures
January 25, 2012—FASB Proposes Simplified Guidance for Testing Indefinite-Lived Intangible Assets for Impairment
December 5, 2011—FASB and IASB Revised Proposal on Revenue from Contracts with Customers
November 23, 2011—FASB Issues Proposed Improvements to Consolidation Accounting
September 21, 2011—FASB Completes Project on Multiemployer Pension Plan Disclosures (Subtopic 715-80)
August 12, 2011—FASB Simplifies Guidance for Testing Goodwill for Impairment
July 28, 2011—FASB Completes Redeliberations on Multiemployer Pension Plan Disclosure Project (Subtopic 715-80)
July 11, 2011—Private Companies: The Path to a Differential Standard-Setting Framework
June 15, 2011—Accounting Standards Update No. 2011-05: Presentation of Comprehensive Income
May 12, 2011—Accounting Standards Update No. 2011-04: Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
April 29, 2011—Accounting Standards Update No. 2011-03: Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements
April 22, 2011—Proposed Accounting Standards Update: Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment
April 5, 2011—Accounting Standards Update No. 2011-02: Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring
January 31, 2011—Supplementary Document: Impairment of Financial Assets
January 31, 2011—Exposure Draft: Offsetting of Financial Assets and Liabilities
September 1, 2010—Proposed Improvements to Disclosures about an Employer’s Participation in a Multiemployer Plan
August 17, 2010—Exposure Draft: Leases
August 2010—Proposed Accounting Standards Update: Disclosures of Certain Loss Contingencies
July 2010—New Credit Quality Disclosure Requirements to Take Effect Soon—Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
June 2010—Proposed Accounting Standards Update: Revenue Recognition from Contracts with Customers
May 2010—Proposed Accounting Standards Update: Financial Instruments