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Deloitte publications on financial reporting

  • Deloitte publications Image

Oct 03, 2013

Deloitte has published the quarterly edition of Accounting Roundup, which summarizes the key financial reporting developments in the third quarter, and the first two papers of the Mortgage Series on Management Estimates. The Mortgage Series on Management Estimates elaborates on the accounting, financial, operational, and regulatory impacts of mortgage servicing rights, servicing advances, compensatory fees, and putbacks.

The Accounting Roundup: Third Quarter in Review — 2013 features articles on:

  • The FASB’s and Private Company Council’s recent activity related to developing simpler, alternative accounting requirements for private companies.
  • The FASB’s and IASB’s redeliberations related to their projects on the classification and measurement of financial instruments and impairment of financial assets.
  • The PCAOB’s issuance of proposed rules that would significantly enhance the auditor’s reporting model.

The Mortgage Series on Management Estimates is a series of six papers that will be released over the coming months. The first two papers are currently available:

  • Background and accounting primer — The first paper in the series includes background on management estimates, as well as the current accounting requirements for the related assets and liabilities.
  • Operational considerations — The second paper focuses on the operational aspects of repurchase reserves, compensatory fees, and servicing advances.

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