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  • 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.

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  • 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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  • Investor Advisory Committee holds November 2018 meeting

    Dec 06, 2018

    At its November 29, 2018, meeting, the FASB’s Investor Advisory Committee (IAC) discussed income tax disclosures, segment reporting, distinguishing liabilities from equity, antidilutive earnings-per-share hedge transactions, SEC disclosure update and simplification, and IAC emerging issues and trends.

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  • SEC issues final rule on covered investment fund research reports

    Dec 03, 2018

    As part of the Fair Access to Investment Research Act of 2017, the SEC has issued a final rule, “Covered Investment Fund Research Reports,” which is designed to “establish a safe harbor for a broker or dealer to publish or distribute research reports on investment funds under certain conditions.”

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  • GASB issues proposed implementation guide

    Nov 28, 2018

    The GASB has issued a proposed implementation guide, “Implementation Guidance Update — 2019,” which consists of Q&As that would “clarify, explain, or elaborate on” certain GASB Statements.

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  • SEC to review certain rules in accordance with the Regulatory Flexibility Act

    Nov 26, 2018

    The SEC has published a list of rules to be reviewed in accordance with Section 610 of the Regulatory Flexibility Act, which requires a review of rules that have a "significant economic impact upon a substantial number of small entities within ten years of the publication of such rules as final rules."

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  • 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 of ASC 820.

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  • 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.

  • IFRS model financial statements 2018 Image
  • IFRS model financial statements 2018

    published Nov 29, 2018

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2018, by an entity that is not a first-time adopter of IFRSs.

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