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Deloitte publishes year-end industry publications

  • Deloitte publications Image

Jan 14, 2014

Deloitte has issued annual financial reporting publications for the financial services and power & utilities industries, in addition to a technology publication on revenue recognition from software-as-a-service (SaaS) arrangements.


Financial services 

Issued as four sector-specific publications, this update highlights the specialized accounting and reporting considerations applicable to entities in each of the following financial services industry (FSI) sectors: (1) banking & securities, (2) insurance, (3) investment management, and (4) real estate. The publications are divided into three main sections: (1) "Updates to Guidance," which outlines changes to accounting and reporting standards that FSI entities need to start preparing for now; (2) "On the Horizon," which discusses standard-setting topics that will affect FSI entities as they plan for the future; and (3) "Other Topics" that may be of interest to FSI entities.

Click for: Financial services industry: Accounting and financial reporting updates


Power & utilities

As the P&U industry faces changing markets, new legislation, and emerging businesses and technologies, finance practitioners will need to consider the related tax, accounting, and reporting implications. This publication discusses relevant accounting, tax, and regulatory matters, including updates to SEC, FASB, IFRS, and tax guidance, and focuses on specialized industry accounting topics frequently seen by rate-regulated entities. It outlines emerging accounting and reporting concerns specific to renewable energy. This publication also includes a section that discusses the FASB’s proposed standards and highlights nuances that could affect the P&U industry.

Click for: Power & utilities — Accounting, financial reporting, and tax update


Technology

This publication highlights certain accounting issues and challenges that entities may need to consider when developing a revenue recognition accounting policy for sales involving a SaaS arrangement.

Click for: Technology Spotlight — Recognizing revenue from SaaS arrangements.

 

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