FAF/FASB: Standardsetzungsaktivitäten


IRZ, Heft 4, April 2013, S. 137

Der FASB hat zur Aktualisierung der Rechnungslegungsstandards jeweils zwei neue Standards und zwei neue Standardentwürfe veröffentlicht.

Betroffen sind die folgenden Themen:

  • Accounting Standards Update: Thema 830 „Foreign Currency Matters“: Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force) (Veröffentlichung des Standards: 4. März 2013).
  • Accounting Standards Update: Thema 405 „Liabilities“: Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force) (Veröffentlichung des Standards: 28. Februar 2013).
  • Proposed Accounting Standards Update: Thema 740 Income Taxes“: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) (Veröffentlichung des Standardentwurfs: 21. Februar 2013).
  • Proposed Accounting Standards Update: Thema 815 Derivatives and Hedging“: Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force) (Veröffentlichung des Standardentwurfs: 21. Februar 2013).