Recently Completed Projects
- Investment Companies
(ASU 2013-08 issued 06/07/13. Updated 06/07/13) - Liquidation Basis of Accounting
(ASU 2013-07 issued 04/22/13. Updated 04/22/13) - Not-for-Profit Entities (Topic 958): Services Received from Personnel of an Affiliate (a consensus of the FASB Emerging Issues Task Force)
(ASU 2013-06 issued 04/19/13) - Parent's Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign
Entity (11-A)
(ASU 2013-05 issued 03/4/13) - Accounting for Joint and Several Liability for Which the Total Amount of the Obligation is Fixed (12-D) (A consensus of the FASB Emerging Issues Task Force)
(ASU 2013-04 issued 02/28/13) - Nonpublic Entities: Clarification of a Fair Value Disclosure Requirement
(ASU 2013-03 issued 02/07/13. Updated February 11, 2013)
- Presentation of Comprehensive Income: Reclassifications Out of Accumulated Other Comprehensive Income
(ASU 2013-02 issued 02/05/13. Updated February 5, 2013) - Balance Sheet Offsetting—Scope Clarification of ASU No. 2011-11
(ASU 2013-01 issued 01/31/13. Updated January 31, 2013)
- Accounting for Fair Value Information That Arises Subsequent to the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (12-E) (A consensus of the FASB Emerging Issues Task Force)
(ASU 2012-07 issued 10/24/12) - Subsequent Accounting for an Indemnification Asset Recognized as a Result of a Government-Assisted Acquisition of a Lending Institution (12-C) (A consensus of the FASB Emerging Issues Task Force)
(ASU 2012-06 issued 10/23/12) - Not-for-Profit Entities: Classification of Gifts of Securities Immediately Sold In the Statement of Cash Flows (12-A) (A consensus of the FASB Emerging Issues Task Force)
(ASU 2012-05 issued 10/22/12) - Technical Corrections and Improvements
(ASU 2012-04 issued 10/01/12. Updated October 1, 2012) - Impairment of Indefinite-Lived Intangible Assets
(ASU 2012-02 issued 07/27/12. Updated July 30, 2012)
- Continuing Care Retirement Communities
(ASU 2012-01 issued 07/24/12) - Presentation of Comprehensive Income: Reclassifications of Items of Other Comprehensive Income
(ASU 2011-12 issued 12/23/11. Updated January 6, 2012.)