30 Apr 2024
The fifth edition of this guide identifies and provides guidance on the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on recent health tech investment trends related to women’s health.
22 Mar 2024
The 2024 edition of this guide addresses topics of relevance to finance and accounting professionals in the life sciences industry, including acquisitions and divestitures, consolidation, contingencies and loss recoveries, financial instruments, income taxes, leases, research and development, and revenue recognition. In addition to providing interpretive guidance and illustrative examples, the guide discusses (1) recent standard-setting and rulemaking developments (through March 8, 2024); (2) SEC comment letter themes; (3) key differences between U.S. GAAP and IFRS® Accounting Standards; (4) accounting and reporting considerations related to the current macroeconomic and geopolitical environment; (5) environmental, social, and governance matters; and (6) the impact of the Inflation Reduction Act of 2022.
14 Mar 2023
The 2023 inaugural edition of Deloitte’s Technology Industry Accounting Guide addresses topics of relevance to finance and accounting professionals in the technology industry, such as revenue recognition, software-related costs, acquisitions and divestitures, consolidation, stock-based compensation, leases, financial instruments, income taxes, digital assets, initial public offerings, and disclosures of non-GAAP measures and metrics. To help technology entities work through some of the more difficult accounting and financial reporting issues related to these and other relevant topics, this Guide includes interpretive guidance, illustrative examples, and discussion of recent standard-setting developments (through February 28, 2023).
23 Nov 2020
The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to real estate entities. Developments in 2020 include the FASB’s issuance of an ASU that allows companies to defer adoption of the Board’s new standards on revenue recognition (ASC 606) and leasing (ASC 842) in light of the coronavirus disease 2019 pandemic. This publication also discusses additional SEC reporting implications for real estate entities related to the guidance in ASC 842 as well as the guidance on income taxes (ASC 740), consolidation (ASC 810), and other topics.
20 Nov 2020
The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to banking and securities entities. The COVID-19 pandemic and resulting economic downturn have presented specific challenges for the banking and capital markets sector in 2020, including government-sponsored lending through the Paycheck Protection Program, record levels of loan forbearances, increased market volatility, and the adoption or ongoing implementation of the new credit loss standard.
06 Nov 2020
The standard setters made limited changes to accounting and financial reporting guidance in 2020, so industry participants focused mainly on adopting or preparing to adopt the major standards issued previously by the FASB. Developments in 2020 include the standard setters’ continued work on issues related to the implementation of several standards.
06 Apr 2020
The convergence of the technology and health care/life sciences industries has caused unique challenges for management within these sectors, particularly in the areas of capitalized software and revenue recognition. This publication is aimed at identifying and providing guidance on the most difficult technical accounting issues related to these topics. In addition, this guide provides our perspective on the emerging health tech marketplace as well as relevant research on health tech investment trends.
18 Jan 2019
The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to insurance entities. The most notable standard-setting development for insurers in 2020 was the FASB’s decision to defer the effective date of ASU 2018-12 for all insurance entities by one year and to amend the ASU’s early application provisions.
17 Jul 2018
This publication discusses accounting, tax, and regulatory matters that are of interest to P&U entities, including updates to SEC, FASB, and tax guidance, and focuses on specialized industry accounting topics that frequently affect P&U companies, including rate-regulated entities. Several sections of the publication have been expanded this year to concentrate on the impact of the Tax Cuts and Jobs Act that became law in December 2017 as well as accounting and reporting considerations related to the new leases and new revenue standards, including specific industry matters that remain outstanding with the AICPA’s Power and Utility Entities Revenue Recognition Task Force.
03 Feb 2016
This third annual publication from Deloitte (United States) discusses accounting, tax, and regulatory matters that O&G entities will need to consider, including updates to SEC, FASB, and tax guidance with a specialized focus on industry accounting topics affecting O&G companies. New in this year’s publication is a focused discussion on accounting and reporting considerations related to the new leases standard expected to be issued in early February 2016.
06 Mar 2015
Deloitte (United States) has issued the 2015 Audit Committee Resource Guide helps audit committee members and management better understand the requirements, roles, and responsibilities of the audit committee.
05 Feb 2014
This publication from Deloitte (United States) outlines the results of a survey of 138 executives at companies that are lessees or lessors designed to better understand the expected impacts and implementation issues that may result from the FASB’s proposed lease accounting standard.
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