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  • PCC meeting Image
  • Summary of the September 2016 PCC meeting

    Sep 30, 2016

    At today’s meeting, the Private Company Council (PCC) discussed the FASB’s projects on (1) balance sheet classification of debt, (2) targeted improvements to liabilities and equity, (3) an agenda consultation topic on distinguishing liabilities from equity, and (4) applying VIE guidance to entities under common control.

  • SEC (US Securities and Exchange Commission) Image
  • SEC staff publishes C&DIs on brokerage windows

    Sep 26, 2016

    The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to Securities Act sections and Securities Act forms to include guidance on self-directed “brokerage windows.”

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  •  A Roadmap to applying the new revenue recognition standard Image
  • A roadmap to applying the new revenue recognition standard

    published Sep 28, 2016

    This edition to Deloitte's Roadmap series summarizes (1) key provisions of the FASB’s new standard on revenue from contracts with customers, including the specific steps the standard outlines for recognizing revenue; (2) the standard’s disclosure requirements; (3) the standard’s effective date and transition; (4) other provisions and impacts of the standard, including implementation guidance and tax implications; and (5) recent developments related to applying and implementing the standard.

  • EITF Snapshot — September 2016 Image
  • EITF Snapshot — September 2016

    published Sep 23, 2016

    This issue summarizes the topics discussed and conclusions reached at the September 22, 2016, meeting of the Emerging Issues Task Force.

  • A roadmap to reporting discontinued operations Image
  • A roadmap to reporting discontinued operations

    published Sep 16, 2016

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on reporting discontinued operations in ASC 205-20. The body of this Roadmap combines the principles from ASC 205-20 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations.

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