Capital Markets Accounting Developments Advisories (CMADAS)

2011

• Capital Markets Accounting Developments Advisory 2011-2: 4 May 2011
  I.R.C. §475: Industry Directive related to Mark-to-Market Valuation
  
  
• Capital Markets Accounting Developments Advisory 2011-1: 12 January 2011
  Analysis of Proposed ASU Topic 860 – Transfers and Servicing: Reconsideration of Effective Control for Repurchase Agreements
  
  

2010

• Capital Markets Accounting Developments Advisory 2010-8: 13 December 2010
  Analysis of ASU 2010-20 – Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
  
  
• Capital Markets Accounting Developments Advisory 2010-7: 8 October 2010
  Proposed Regulations (REG-119921-09) Series of Series Trust and Cells of Protected Cell Company Treated as Separate Entities
  
  
• Capital Markets Accounting Developments Advisory 2010-6: 29 September 2010
  The Obama Administration’s call for 100 percent expensing of qualified investments could incentivise leveraged leases and sale-leaseback transactions
  
  
• Capital Markets Accounting Developments Advisory 2010-5: 10 May 2010
  FASB amends exception for credit derivatives embedded in securitized financial assets: A summary of ASU 2010-11
  
  
• Capital Markets Accounting Developments Advisory 2010-4: 13 April 2010
  SEC proposes extensive expansion of regulation of ABS markets
  
  
• Capital Markets Accounting Developments Advisory 2010-3: 10 March 2010
  Revised disclosures about fair value measurements required beginning in 2010
  
  
• Capital Markets Accounting Developments Advisory 2010-2: 10 March 2010
  FASB finalizes deferral of FAS 167 for certain investment funds and other FAS 167 amendments - A summary of ASU 2010-10
  
  
• Capital Markets Accounting Developments Advisory 2010-1: 1 February 2010
  Regulatory impact of consolidated variable interest entities
  
  

2009

• Capital Markets Accounting Developments Advisory 2009-3: 23 December 2009
  FASB to issue final guidance on additional fair value disclosures
  
  

2008

• Capital Markets Accounting Developments Advisory 2008-13: 29 October 2008
  Revenue Procedures 2008-28 and Revenue Procedures 2008-47
  
  
• Capital Markets Accounting Developments Advisory 2008-12 : 1 August 2008
  FASB issues an Exposure Draft of the FAS 133 Amendment
  
  
• Capital Markets Accounting Developments Advisory 2008-11 : 31 July 2008
  July 30, 2008 FASB board meeting on FAS 140 and FIN 46(R) Amendments: Effective date and disclosures
  
  
• Capital Markets Accounting Developments Advisory 2008-10 : 16 July 2008
  Greater flexibility for issuers of auction rate preferred stock: IRS Notice 2008-55
  
  
• Capital Markets Accounting Developments Advisory 2008-9 : 20 June 2008
  FASB issues FAS 161: Disclosures about derivative instruments and hedging activities, an amendment of FASB Statement No. 133
  
  
• Capital Markets Accounting Developments Advisory 2008-8 : 13 June 2008
  OCC mortgage metrics report
  
  
• Capital Markets Accounting Developments Advisory 2008-7 : 11 June 2008
  FASB board meeting on FAS 140 and FIN 46(R) amendments
  
  
• Capital Markets Accounting Developments Advisory 2008-6 : 5 June 2008
  FASB board meeting and education session on FAS 140 and FIN 46(R)
  
  
• Capital Markets Accounting Developments Advisory 2008-5 : 30 May 2008
  FASB educational sessions on FAS 140 and FIN 46R
  
  
• Capital Markets Accounting Developments Advisory 2008-4 : 7 May 2008
  The Federal Reserve liquidity programs
  
  
• Capital Markets Accounting Developments Advisory 2008-3 : 29 April 2008
  March 2008 SEC letter regarding MD&A fair value disclosures
  
  
• Capital Markets Accounting Developments Advisory 2008-2 : 25 January 2008
  The 2007 Mortgage Relief Act
  
  
• Capital Markets Accounting Developments Advisory 2008-1 : 9 January 2008
  Servicing considerations for securitized sub-prime loans
  
  

2007

• Capital Markets Accounting Developments Advisory 2007-9 : 20 December 2007
  Rev. Proc. 2007-72 potential tax relief for modification of securitized mortgage
  
  
• Capital Markets Accounting Developments Advisory 2007-7 : September 2007
  Amendment of FASB Interpretation No. 39
  
  
• Capital Markets Accounting Developments Advisory 2007-4: 7 May 2007
  FASB decides whether certain conversion features in foreign currency denominated convertible bonds are dual indexed
  
  

2006

• Capital Markets Accounting Developments Advisory 2006: 7 December 20, 2006 (61kb)
  SFAS 155 Implementation Issues
  
  
• Capital Markets Accounting Developments Advisory 2006: 6 November 29, 2006 (81kb)
  Fair value option project phase 1: FASB continues redeliberations
  
  
• Capital Markets Accounting Developments Advisory 2006: 5 November 14, 2006 (69kb)
  Proposed amendment to SFAS 140: Potential change in applying the isolation evaluation approved by board
  
  
• Capital Markets Accounting Developments Advisory 2006: 4 November 14, 2006 (52kb)
  Application of FIN 46R to investment companies: FASB agrees to make scope exception permanent
  
  
• CMADA 2006-2 2006 (58kb): 2 October 26, 2006: SFAS 155 Implementation Issue
  FASB agrees to expose a proposed scope exception for certain securitized interests in prepayable financial assets
  
  
• CMADA 2006: 1 July 28, 2006
  Proposed amendment to SFAS 140: Board chooses to redeliberate additional issues

2005

• CMADA 2005-05: FASB Amends FAS 133 and Revises Three DIG Issues to Reflect the Impact of its New Standard of its Shared-Based Payments
• CMADA 2005-04: Investors' Classification of Auction Rate Securities
• CMADA 2005-03: SEC Staff Accounting Bulletin 105, "Application of Accounting Principles to Loan Commitments"
• CMADA 2005-02: AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer
• CMADA 2005-01: Summary of the Jobs and Growth Reconciliation Tax Act of 2--4 Repeal of FASITs

2004

• CMADA 2004-07: Notice 2004-52-Internal Revenue Service Request for Information About Credit Default Swaps
  
• Capital Markets Accounting Developments Advisory (2004-06) - Summary of the Proposed Regulations Regarding the Taxation of Contingent Payment Swaps
  
• Capital Markets Accounting Developments Advisory (2004-05)
  Accounting for Beneficial Interest in Securitized Financial Assets

2003

• Capital Markets Accounting Developments Advisory (2003-19) - FASB Provides Partial Deferral of FIN 46
  
• Capital Markets Accounting Developments Advisory (2003-18) - Amendment to SFAS 140: FASB Delays Reissuing Exposure Draft
  
• Capital Markets Accounting Developments Advisory (2003-17)- The Proposed Amendment to FIN 46
  
• Capital Markets Accounting Developments Advisory (2003-16) - Amendment to FASB Interpretation No. 46 - Comments due December 1, 2003
  
• CMADA 2003-15: FASB Defers FAS 150 Provisions Related to Mandatorily Redeemable Non-controlling Interests
  
• CMADA 2003-14: FAS 150 Applicability and Measurement to Finite-Lived Entities
  
• CMADA 2003-13: Implementation of FIN 46 - FASB Grants Broad Deferral for Public Companies
  
• CMADA 2003-12: FAS 140 Amendment Exposure Draft
  
• CMADA 2003-11: FASB Staff Positions - Accrued Interest Receivable
  
• CMADA 2003-10: EITF Issue 02-9
  
• CMADA 2003-09: Review of Fortune 500 Companies
  
• CMADA 2003-08: Exchange Act Rules 13a-14 and 15d-14
  
• CMADA 2003-07: Off-Balance Sheet Arrangements & Aggregate Contractual Obligations
  
• CMADA 2003-06: New Tax Shelter Disclosure Regulations
  
• PwC's Capital Markets Accounting Developments Advisory (CMADA): Understanding Net Interest Margin Securities (NIMS)
  
• PwC CMADA 2003-05: Certain FIN 46 Disclosures Require Immediate Action
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2003-04): 2002 AICPA Conference - Issues Affecting Financial Institutions and the Capital Markets
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2003-03): Conditions for Use of Non-GAAP Financial Measures
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2003-02) Update: Issue 02-12 Permitted Activities of a Qualifying Special Purpose Entity ("QSPE") When Issuing Beneficial Interests under FASB Statement No. 140
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2003-01) FASB Interpretation No. 45, Guarantor's Accounting And Disclosure Requirements for Guarantees

2002

• PwC Capital Markets Accounting Developments Advisory (CMADA: 2002-33)
  SEC Issues Proposed Rules Implementing Certain Provisions of the Sarbanes-Oxley Act of 2002
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2002-32)
  The FASB Reworks the Specifics of the SPE Consolidation Interpretation
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2002-31)
  Hedging Trust-Preferred Securities and Other Debt with Non-Standard Features
  
• PwC Capital Markets Accounting Developments Advisory (CMADA: 2002-30)
  Board Instructs FASB Staff to Draft a Final SPE Consolidation Interpretation
  
• Capital Markets Accounting Developments Advisory 2002-05: February 13th FASB meeting - Tentative Conclusions on Approach to SPE Consolidation Policy
  
• Capital Markets Accounting Developments Advisory 2002-03: Servicing Activities Under FAS 140
  
• Capital Markets Accounting Developments Advisory 2002-02 - SEC Issues Cautionary Advice on Year End Reporting Matters
  
• Capital Markets Accounting Developments Advisory 2002-01 - Accounting for Stock Purchases Warrants Under FAS 133