Aus der Facharbeit des FASB

Der US-amerikanische FASB hat im Januar 2010 und Dezember 2009 die folgenden vorläufigen und endgültigen Verlautbarungen veröffentlicht:

Entwürfe von FASB Accounting Standards Updates

•  Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements (29.12.2009);

•  Compensation – Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades (17.12.2009);

•  Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset (17.12.2009);

•  Financial Services – Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (17.12.2009);

•  Entertainment – Casinos (Topic 924): Casino Base Jackpot Liabilities (17.12.2009);

•  Consolidation (Topic 810): Amendments to Statement 167 for Certain Investment Funds (04.12.2009).

Endgültige FASB Accounting Standards Updates

•  Accounting Standards Update 2010-03 – Extractive Activities – Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures (06.01.2010);

•  Accounting Standards Update 2010-02 – Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary – a Scope Clarification (06.01.2010);

•  Accounting Standards Update 2010-01 – Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash (05.01.2010);

•  Accounting Standards Update 2009-17 – Consolidations (Topic 810): Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities (23.12.2009);

•  Accounting Standards Update 2009-16 – Transfers and Servicing (Topic 860): Accounting for Transfers of ­Financial Assets (23.12.2009).

• Siehe im Einzelnen www.fasb.org.