Industry Spotlight
This publication series, produced by Deloitte (United States), provides industry perspectives on recent developments in accounting and financial reporting.
This publication series, produced by Deloitte (United States), provides industry perspectives on recent developments in accounting and financial reporting.
07 Dec 2023
This spotlight for the aerospace and defense (A&D) industry identifies key considerations related to the process of developing and monitoring estimates at completion (EACs) and is intended to supplement the considerations in Deloitte’s Roadmap Revenue Recognition.
07 Dec 2023
This aerospace and defense (A&D) industry spotlight addresses information security considerations and requirements for companies that work with the U.S. government, including the Cybersecurity Maturity Model Certification (CMMC) and International Traffic in Arms Regulations (ITAR).
01 Dec 2023
This Renewables Spotlight examines the accounting for battery energy storage systems and for land lease costs during construction.
11 Sep 2023
This Renewable Spotlight examines consolidation matters related to investments in renewable ventures. Such ventures often involve complex accounting considerations associated with determining which entity (if any) should consolidate the venture.
05 Dec 2022
This Renewables Spotlight examines the accounting for virtual power purchase agreements.
13 Oct 2022
This publication focuses on considerations related to determining the appropriate accounting treatment for a retailer’s provision of advertising services to a supplier.
10 Jun 2021
This publication provides illustrative examples of software arrangements involving cloud conversion or switching rights and discusses potential models that software entities may consider when accounting for such arrangements under ASC 606.
20 Apr 2021
This Technology Spotlight discusses how technology entities that sell smart devices and related subscription services to customers should apply the revenue guidance in ASC 606 to determine whether to account for those offerings as multiple performance obligations or as a combined performance obligation. It also discusses the interaction between ASC 606 and ASC 842 in the accounting for arrangements that include the lease of a smart device and the sale of a subscription service.
12 Jun 2020
This Insurance Spotlight highlights tentative decisions reached by the FASB at its June 10, 2020, Board meeting.
02 Jun 2020
This Technology Spotlight discusses scoping considerations for entities determining whether software and software-related costs incurred should be accounted for under ASC 985-20, ASC 350-40, or other U.S. GAAP.
27 Nov 2019
This Insurance Spotlight summarizes ASU 2018-12’s new effective dates as a result of ASU 2019-09.
21 May 2019
This Media & Entertainment Spotlight discusses the implications of the amendments in ASU 2019-02, "Improvements to Accounting for Costs of Films and License Agreements for Program Materials — a consensus of the FASB Emerging Issues Task Force," for film and television production cost accounting and highlights key accounting issues and potential challenges for media and entertainment entities that account for film and television production costs under U.S. GAAP.
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