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FIA 8860 is the ultimate standard and is approved for anyone seeking 2010 rules compliance in any series.
The FIA standard that covers head restraints (HANS) is FIA 8858-2010 and it now marries up with Snell SAH2010. Currently Arai, B2, Bell and Stand 21 have helmets that meet these standards. More will probably come too, and the list can be found on the Snell website: http://www.smf.org/
I'll be in the market shortly and will only look at the SAH2010 helmets because I believe using a HANS is important.