Use the links below to access all issues in the Roadmap series, our collection of Deloitte & Touche LLP accounting guidance on select topics of broad interest to the financial reporting community. 

• Financial Accounting Standards Board (FASB) Interpretation No. 46(R), Consolidation of Variable Interest Entities
  Third Edition: A Roadmap to Applying Interpretation 46(R)'s Consolidation Guidance 
• American Institute of Certified Public Accountants (AICPA) Statement of Position 97-2, Software Revenue Recognition
  Software Revenue Recognition: A Roadmap to Applying AICPA SOP 97-2
• FASB Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans
  Republished First Edition: A Roadmap to the Accounting and Regulatory Requirements of Postretirement Benefits — Including an Overview of Statement 158
• FASB Statement No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets
  Accounting for Business Combinations, Goodwill and Other Intangible Assets — A Roadmap to Applying Statements 141 and 142
• FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes
  Uncertainty in Income Taxes: A Roadmap to Applying Interpretation 48
• FASB Statement No. 123(R), Share-Based Statement
  Second Edition: A Roadmap to Applying the Fair Value Guidance to Share-Based Payment Awards

To view Roadmap editions, please download the free Adobe Acrobat Reader.

 Subscribe to this content