Deloitte Viewpoints
Gain insight and perspective from Deloitte Specialists on hot topics affecting financial statement preparers.
Gain insight and perspective from Deloitte Specialists on hot topics affecting financial statement preparers.
Mar 06, 2024
This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.
Mar 05, 2024
This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD).
Mar 01, 2024
Cybersecurity and enterprise risk management are among the top priorities for audit committees in 2024, according to the survey results in the third annual edition of this joint report by Deloitte’s Center for Board Effectiveness and the Center for Audit Quality. The report offers a glimpse into oversight responsibility and discussion frequency for these and other common topics. It also discusses leading practices in areas such as enhancing presentations and engagement during meetings and improving pre-read materials.
Feb 26, 2024
This Heads Up, which discusses the E.U. Corporate Sustainability Reporting Directive (CSRD) as well as the recently adopted European Sustainability Reporting Standards (ESRS), has been updated to reflect (1) the revised scope thresholds in the CSRD, which went into effect on December 21, 2023, and (2) updates from the European Financial Reporting Advisory Group regarding the statuses of various sets of ESRS as well as the publication of draft implementation guidance.
Feb 12, 2024
With the current US office vacancy rate surpassing that of the Great Recession, commercial real estate companies face uncertain prospects. CFO Insights delves into the challenges confronting these CFOs and the continuing repercussions of this downturn in the market.
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