Deloitte Viewpoints

Gain insight and perspective from Deloitte Specialists on hot topics affecting financial statement preparers.

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ASNPO Accounting Notice

Aug 24, 2023

Proposed changes to the accounting for contributions by not-for-profit organizations

#DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive

Aug 17, 2023

This Heads Up discusses the E.U. Corporate Sustainability Reporting Directive (CSRD) as well as the recently adopted European Sustainability Reporting Standards (ESRS), which provide supplementary guidance for companies within the scope of the CSRD. The adoption of the CSRD, along with the supporting ESRS, is intended to increase the breadth of nonfinancial information reported by companies and to ensure that the information reported is consistent, relevant, comparable, reliable, and easy to access.

Roadmap: Comparing IFRS Standards and U.S. GAAP: Bridging the Differences

Aug 14, 2023

We are pleased to present the 2021 edition of Comparing IFRS Standards and U.S. GAAP: Bridging the Differences. This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2022, for calendar-year-end public entities, as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. On the Radar is also available as a stand-alone publication.

CFO Insights: Treasury hunting: Why now might be the time for CFOs to search for improvements in the treasury function

Aug 10, 2023

In this edition of CFO Insights, we’ll help guide CFOs and treasurers in increasing the function’s efficiency and resiliency by pinpointing transparency gaps, identifying new risk exposures, and considering future needs. How disciplined is the company’s approach to managing counterparties, such as banks? How adequate are its controls around mitigating cyber risk and fraud? And what working capital initiatives should the company undertake to offset rising costs driven by inflation, interest rate increases, and geopolitical risk?

Board Practices Quarterly: Future of Tech: Artificial Intelligence (AI)

Aug 07, 2023

This Board Practices Quarterly presents findings from a survey of members of the Society for Corporate Governance that focused on aspects of AI, including where in the organization AI resides, use policies/framework, risk mitigation measures, education and training, and board oversight.

Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

Deloitte User?

Centre for Financial Reporting

Deloitte Viewpoints

Related Publications

ASNPO Accounting Notice

#DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive

Roadmap: Comparing IFRS Standards and U.S. GAAP: Bridging the Differences

CFO Insights: Treasury hunting: Why now might be the time for CFOs to search for improvements in the treasury function

Board Practices Quarterly: Future of Tech: Artificial Intelligence (AI)

Correction list for hyphenation