Roadmap Series |
Publish date:
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.
- Accounting for Business Combinations and Related Topics: A Roadmap to Applying FASB Statements 141(R), 142, and 160 (Updated July 2009)
Financial Accounting Standards Board Statements No. 141(R), Business Combinations, No. 142, Goodwill and Other Intangible Assets, and No. 160, Noncontrolling Interests in Consolidated Financial Statements
- Second Edition: Software Revenue Recognition: A Roadmap to Applying AICPA SOP 97-2
American Institute of Certified Public Accountants (AICPA) Statement of Position 97-2, Software Revenue Recognition
- Republished First Edition: A Roadmap to the Accounting and Regulatory Requirements of Postretirement Benefits — Including an Overview of Statement 158
FASB Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans
- Third Edition: A Roadmap to Applying Interpretation 46(R)'s Consolidation Guidance
Financial Accounting Standards Board (FASB) Interpretation No. 46(R), Consolidation of Variable Interest Entities
- Accounting for Business Combinations, Goodwill and Other Intangible Assets — A Roadmap to Applying Statements 141 and 142
FASB Statement No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets
- Uncertainty in Income Taxes: A Roadmap to Applying Interpretation 48
FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes
- Second Edition: A Roadmap to Applying the Fair Value Guidance to Share-Based Payment Awards
FASB Statement No. 123(R), Share-Based Statement
To view Roadmap editions, please download the free Adobe Acrobat Reader.
