United States of America
Refer to Deloitte's US GAAP Plus website (a sub-site of IAS Plus) for current and comprehensive news and resources related to financial reporting in the United States.
- Standard-setter websites:
- Regulator website: Securities Exchange Commission (SEC)
- National professional organisation websites:
- Response to IFAC Member Body Survey on Standard Setting and Regulation
- The United States of America was included in the IFAD GAAP Convergence Studies
Differences between IFRSs and US GAAP
Deloitte Insights podcasts
Deloitte Insights is a complimentary audio news magazine that examines important business issues of the day. You can subscribe to receive the latest episodes automatically either via RSS feed or iTunes, or you can listen to them directly on your device. A list of available episodes is available on the Deloitte (United States) website.
Sarbanes-Oxley Act of 2002
The United States Public Company Accounting Reform and Investor Protection Act of 2002 — also called the Sarbanes-Oxley Act of 2002 (named after its Congressional cosponsors, Senator Paul Sarbanes and Congressman Michael Oxley) — is mandatory legislation requiring major changes to the regulation of financial practice and corporate governance. The full text of the Sarbanes-Oxley Act is available on the SEC's website.
Deloitte IFRS University Consortium
To assist accounting educators, Deloitte (United States) has created an IFRS University Consortium. On the Consortium's website, you will find a library of resources and complete, classroom-ready IFRS course materials, including slide decks from Deloitte subject matter leaders, and a series of case studies recently used as part of a graduate level accounting course.