Judgment Evading Foreign States Accountability Act of 2010 - States the policy of the United States regarding: (1) advocacy within the governing bodies of international organizations and other foreign policy settings for the full compensation and fair treatment of persons in whose favor judgments have been awarded by U.S. courts; (2) protection of economic interests of persons and nations that benefit from a reliable flow of foreign capital by restricting the access to U.S. capital markets of judgment evading foreign states (foreign states that fail to fully satisfy a final judgment exceeding a certain amount for more than two years) and their state-owned corporations, warning of the dangers of dealing financially with such states and state-owned corporations, and congressional scrutiny of requests for aid made by such states; and (3) protection of the authority of the U.S. courts by preventing such states from willfully flouting the judgments of those courts.
Directs the Securities and Exchange Commission (SEC) to: (1) deny a judgment evading foreign state access to U.S. capital markets unless the proceeds of borrowing or securities issuance are to be used in the first instance to satisfy in full all final judgments that form the basis for such designation as such a state; and (2) require all periodic filings made by such a state with the SEC to prominently bear a warning describing its failure to satisfy outstanding judgments. Imposes similar restrictions on state-owned corporations of such states.
Requires: (1) a proposal to extend bilateral or multilateral assistance to a judgment evading state to bear notice that such state is a judgment evading state; and (2) the Secretary of the Treasury to report annually to Congress identifying each such state.