FASB In Focus


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


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