FAF/FASB: Standardsetzungsaktivitäten

IRZ, Heft 12, Dezember 2012, S. 461

Der FASB hat in der jüngsten Vergangenheit neue Verlautbarungen und Entwürfe veröffentlicht.

  • Accounting Standards Update: Thema 230 „Statement of Cash-Flows: Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows (Änderungsstandards: 22. Oktober 2012).
  • Accounting Standards Update: Thema 805 „Business Combinations: Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (Änderungsstandards: 23. Oktober 2012).
  • Accounting Standards Update: Thema 926 „Entertainment – Films: Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (Änderungsstandards: 24. Oktober 2012).