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Articles in the FASB Category

FASB, IASB, IASB Projects: Insurance contracts, IASB meetings »

[17 Nov 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the final joint session on insurance contracts, held on Wednesday.

FASB, IASB, IASB Projects: Effective date of IFRS 9, IASB Projects: Hedge accounting, IASB Projects: Insurance contracts, IASB Projects: Leases, IASB meetings, Standards: IFRS 9 »

[16 Nov 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the insurance contracts session held on the first day of the meeting, and most of the…

Convergence, Countries: United States, FASB, SEC, US GAAP »

[16 Nov 2011 | Comments Off | ]

The Board of Trustees of the United States Financial Accounting Foundation (FAF), the oversight body for the Financial Accounting Standards Board (FASB), has written to the United States Securities and Exchange Commission (SEC) in relation to the SEC’s…

FASB, IASB, IASB Projects: Annual improvements, IASB Projects: Effective date of IFRS 9, IASB Projects: Leases, IASB Projects: Offsetting, IASB meetings, Standards: IAS 16, Standards: IAS 24, Standards: IAS 7, Standards: IFRS 10, Standards: IFRS 8, Standards: IFRS 9 »

[15 Nov 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting, covering the following …

FASB, IASB, IASB Projects: Revenue »

[14 Nov 2011 | Comments Off | ]

The IASB and FASB published for comment , a revised draft standard that converges the revenue recognition standard for IFRSs and US GAAP.

FASB, IASB, IASB meetings »

[7 Nov 2011 | Comments Off | ]

The agenda has been released for the IASB’s regular monthly meeting scheduled for 15-16 November 2011 in London, part of it a joint meeting with the FASB.

ASBJ, Convergence, Countries: Japan, FASB, IASB, IASB Projects: Agenda Consultation, IASB Projects: Financial instruments, IASB Projects: Impairment, IASB Projects: Investment entities, IASB Projects: Leases, IASB Projects: Revenue, IASB meetings »

[4 Nov 2011 | Comments Off | ]

Representatives of the International Accounting Standards Board (IASB) and the Accounting Standards Board of Japan (ASBJ)
held their fourteenth biannual meeting in London on 31 October and 1 November 2011 to discuss current accounting developments.

Convergence, Countries: United States, Differential reporting, FASB »

[25 Oct 2011 | Comments Off | ]

On 24 October 2011, FASB Chairman Leslie Seidman gave a speech to the National Association of State Boards of Accountancy (NASBA) on her personal views regarding three subjects. The subjects were 1) convergence status between the IASB and FASB; 2) IFRS…