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  • PCAOB (US Public Company Accounting Oversight Board) Image
  • PCAOB names new chief auditor

    Dec 14, 2018

    The PCAOB has announced that Megan Zietsman has been named as chief auditor and director of professional standards to replace acting chief auditor Barbara Vanich.

  • PCC meeting Image
  • PCC holds December 2018 meeting

    Dec 13, 2018

    At its December 11, 2018, meeting, the Private Company Council (PCC) discussed the FASB’s projects on (1) disclosures by business entities about government assistance, (2) goodwill and certain identifiable intangible assets, (3) distinguishing liabilities from equity, (4) disclosure improvements in response to the SEC final rule on disclosure update and simplification, (5) Codification improvements to share-based consideration payable to a customer, and (6) a practical expedient related to measuring the grant-date fair value of equity-classified share-based payments.

  • Speeches-dark gray Image
  • Speeches from the annual AICPA conference are now available

    Dec 13, 2018

    The 2018 AICPA Conference on Current SEC and PCAOB Developments was held in Washington, D.C., from December 10 to 12. The conference featured speeches by — as well as panel discussions and question-and-answer sessions with — members of the SEC, PCAOB, FASB, and IASB and professionals from various industries.

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  • Heads Up — FASB decks lessors’ halls with “lesser” requirements Image
  • Heads Up — FASB decks lessors’ halls with “lesser” requirements

    published Dec 14, 2018

    This issue discusses the FASB’s recently issued ASU No. 2018-20, "Narrow-Scope Improvements for Lessors," which is being released in response to certain concerns lessors have raised regarding the implementation of the Board’s new leasing standard, ASU 2016-02. Specific aspects of the lessor guidance in ASU 2016-02 that are being amended by ASU 2018-20 include (1) sales taxes and other similar guidance collected from lessees, (2) lessor costs paid directly by a lessee, and (3) recognition of variable payments for contracts with lease and nonlease components.

  • IFRS on Point — November 2018  Image
  • IFRS on Point — November 2018

    published Dec 13, 2018

    IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Investment Management — Accounting and Financial Reporting Update (2018) Image
  • Investment Management — Accounting and Financial Reporting Update (2018)

    published Dec 11, 2018

    The 2018 edition of our annual update highlights selected accounting and reporting developments that may be of interest to investment management entities. Among other topics, the publication discusses (1) continued work by the various standard setters on issues related to implementation of the new leasing standard and (2) changes to the fair value measurement disclosure requirements in ASC 820.

  • A Roadmap to Accounting for Business Combinations Image
  • A Roadmap to Accounting for Business Combinations

    published Dec 07, 2018

    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. While the accounting frameworks for this guidance have been in place for many years, views on applying them continue to evolve. This publication is intended to help entities navigate the guidance and arrive at appropriate accounting conclusions.

  • A Roadmap to Accounting for Income Taxes (2018) Image
  • A Roadmap to Accounting for Income Taxes (2018)

    published Dec 06, 2018

    This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740 and IFRS® Standards. Throughout the Roadmap, new guidance has been added, including a new appendix, “Frequently Asked Questions About Tax Reform,” and minor edits have been made to existing guidance to improve its clarity.

  • A Roadmap to the Presentation and Disclosure of Earnings per Share Image
  • A Roadmap to the Presentation and Disclosure of Earnings per Share

    published Dec 06, 2018

    This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The calculation of earnings per share (EPS) is a complex aspect of GAAP that is largely governed by “rules-based” guidance developed over many years in response to requests by constituents for interpretive guidance on certain narrow issues. This Roadmap is intended to help entities navigate the EPS accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions.

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