Ternyata banyak statement-statement baru, project-project baru yang telah di terbitkan di FASB, mulai dari exposure darft sampai statement-statament yang baru di usulkan, meliputi berbagai hal: dari financial reporting framework hingga merger and acquisition issue. Issue-issue sekitar “Non-for-Profit Organization” juga ada. Yang yang di ubah (amend) juga lumayan banyak: FASB Statements No. 5 and 141(R) (Disclosure of Certain Loss Contingencies), 128 (Earnings per Share), 133 (Accounting for Hedging Activities), 142 (Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition) dan banyak lagi. Berikut ini adalah item-item baru dari FASB:
New Statement Proposed:
- New—Exposure Draft, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information (issued 5/29/08).
- New—Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity (issued 5/29/08).
- Selected Issues Relating to Assets and Liabilities with Uncertainties (issued 9/30/05- 1/3/06).
- Invitation to Comment, Reducing Complexity in Reporting Financial Instruments
(Including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments) (issued 03/28/08).
- Preliminary Views, Financial Instruments with Characteristics of Equity (issued 11/30/07-5/30/08).
- Proposed Statement, Earnings per Share—an amendment of FASB Statement No. 128 (issued 9/30/05 – 11/30/05).
- New—Proposed Statement, Accounting for Hedging Activities—an amendment of FASB Statement No. 133 (issued 6/6/08 – 8/15/08)
- New—Proposed Statement, Disclosure of Certain Loss Contingencies—an amendment of FASB Statements No. 5 and 141(R) (issued 6/5/08-8/8/08)
- Proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions (issued 10/9/06-1/29/07)
- The FASB and its Staff Request Additional Comments on a Potential Revision to the October 2006 Proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions, and Seek Field Visit Volunteers (posted 5/9/08-7/8/08).
- Proposed Statement, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition—an amendment of FASB Statement No. 142 (issued 10/9/06-1/29/07).
- Proposed Statement, Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 (issued 8/11/05-10/10/05).
- Proposed Statement, Consolidated Financial Statements: Purpose and Policy (issued 2/23/99).
- Front Matter through Appendix A, Appendix B and C. Some issues were addressed in FIN 46(R). Other issues will be addressed in the joint FASB/IASB consolidations research project after related issues are addressed in the joint.
FASB/IASB conceptual framework project:
- New—Proposed FSP FAS 133-b and FIN 45-c—Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45 (issued 05/30/08-Out for Comment).
- Proposed FSP ARB 43-a—Amendment of the Inventory Provisions of Chapter 4 of
ARB No. 43 (issued 05/01/08-6/16/08 Out for Comment).
- Proposed FSP FAS 132(R)-a—Employers’ Disclosures about Postretirement Benefit Plan Assets (issued 03/18/08-5/02/08).
- Proposed FSP FAS 117-a—Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures (issued 02/22/08-4/18/08).
- Proposed FSP FAS 157-c—Measuring Liabilities under FASB Statement No. 157 (issued 01/18/08-2/18/08).
- Proposed FSP FAS 154-a—Considering the Effects of Prior-Year Misstatements When Quantifying Misstatements in Current-Year Financial Statements (issued 03/13/07) The Board decided not to issue a final FSP at this time and removed this item from its agenda.
- Proposed FSP FAS 128-a—Computational Guidance for Computing Diluted EPS under the Two-Class Method (issued 01/26/07). The Board agreed to codify the guidance in the proposed FSP into Statement 128 through its agenda project on Earnings per Share, rather than that guidance being issued in the form of a final FSP.
- Proposed FSP FAS 144-c—Classifying and Accounting for a Depreciable Asset as Held-for-Sale When an Equity Method Investment Is Obtained (issued 10/26/06). The Board decided not to finalize the proposed FSP.
Proposed Statement 133 Implementation:
- Issue No. C21, Whether Options (Including Embedded Conversion Options) Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates (issued 04/19/07-5/24/07). The Board deferred making a decision on confirming its tentative conclusions in proposed Issue C21 and asked that it be subsumed into EITF Issue No. 07-5, “Determining Whether an Instrument (or Embedded Feature) is Indexed to an Entity’s Own Stock.” Discussion of that EITF issue is expected to continue at the March 12, 2008 EITF meeting.
- Proposed Statement 133 Implementation Issue No. H17, Foreign Currency Hedges: Hedging Functional-Currency- Equivalent Proceeds to Be Received from a Forecasted
Foreign-Currency-Denominated Debt Issuance (issued 12/28/06). The Board decided not to issue a final Implementation Issue and removed this project from its agenda. The Board will consider at a future date whether to address the application of cash flow hedging and other issues within a broader derivatives project.
- Proposed Statement 133 Implementation Issue No. F9, Hedging a Portion of a Portfolio of Fixed-Rate Loans (issued 1/01-2/23/01).
- Proposed Statement 133 Implementation Issue No. B12, Beneficial Interests Issued by Qualifying Special-Purpose Entities (issued 10/99-7/1/02) Revised 6/16/06.
- An FASB Agenda Proposal: Accounting for Insurance Contracts by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance Contracts (issued 08/02/07)-11/16/07.
If any of you interested in any of those items, go and download the details at www.fasb.org . Jika anda tidak ada masalah dengan bahasa inggris, silahkan download detialnya dalam pdf file di sana.
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