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  • Heads Up — FASB clarifies the accounting for share-based payments issued as sales incentives to customers Image
  • Heads Up — FASB clarifies the accounting for share-based payments issued as sales incentives to customers

    published Nov 13, 2019

    This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2019-08, "Codification Improvements — Share-Based Consideration Payable to a Customer," which clarifies the accounting for share-based payments issued as consideration payable to a customer in accordance with ASC 606. Under the ASU, entities apply the guidance in ASC 718 to measure and classify share-based payments issued to a customer that are not in exchange for a distinct good or service (i.e., share-based sales incentives).

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019) Image
  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019)

    published Nov 12, 2019

    This publication contains contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2019; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters.

  • IFRS on Point — October 2019 Image
  • IFRS on Point — October 2019

    published Nov 11, 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

  • EITF Snapshot — November 2019 Image
  • EITF Snapshot — November 2019

    published Nov 08, 2019

    This publication summarizes the topics discussed and conclusions reached at the November 7, 2019, meeting of the Emerging Issues Task Force.

  • A Roadmap to Accounting for Business Combinations Image
  • A Roadmap to Accounting for Business Combinations (2019)

    published Nov 08, 2019

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 7, 2019, and discusses several active FASB projects that may result in changes to current requirements.

  • Investment Management — Accounting and Financial Reporting Update (2019) Image
  • Investment Management — Accounting and Financial Reporting Update (2019)

    published Nov 06, 2019

    The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to investment management entities. Developments in 2019 include the standard setters’ continued work on issues related to the implementation of the new leasing standard as well as the AICPA’s issuance of a comprehensive new accounting and valuation guide. The publication also lists selected ASUs that were issued in calendar year 2019 and summarizes the current status of, and next steps for, selected active FASB projects.

  • A Roadmap to Accounting for Contingencies and Loss Recoveries Image
  • A Roadmap to Accounting for Contingencies and Loss Recoveries

    published Nov 06, 2019

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries. The goal of this publication is to assist entities in understanding and applying ASC 450.

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