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Dec 01, 2023
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers. The 2023 edition includes updated and expanded discussions as well as new sections and illustrative examples. Appendix F of the Roadmap highlights substantive revisions to previous content.
Nov 08, 2023
Since 2013, Deloitte Private has conducted a survey of mid-market private company executives to learn more about their technology priorities, investments, and challenges. This year’s results suggest mid-market companies are doubling down on their technology investments—and proactively investing to stay ahead of these challenges.
Oct 26, 2023
This iGAAP in Focus outlines the final recommendations for nature-related risk management and disclosure (Version 1.0) (the recommendations), published by the Taskforce on Nature-related Financial Disclosures (TNFD) in September 2023.
Oct 19, 2023
In this edition of CFO Insights, Deloitte examines why fostering trust in supply chains is more important than ever, explore how trustworthiness affects performance and what’s at risk for companies whose supply chains lack this vital quality. What investments should CFOs consider to earn—or rebuild—stakeholder trust? And why are some executives’ levels of trust in their supply chains overstated?
Oct 18, 2023
The report discusses how company transformation initiatives take many forms and can include a variety of efforts related to mergers and acquisitions, restructuring, divestitures, and workforce redesigns. While these project categories have differing goals and time spans, they can affect large swaths of a company’s operations and result in organization-wide change. Regardless of form, the board plays a critical role throughout the life cycle of any transformation initiative, from setting strategy, to monitoring execution, and finally to evaluating results.
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