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  • Mortgage series on management estimates
    The process and policies for developing management estimates – and the assumptions used in those estimates – are critical components that should be refreshed in order to properly reflect the associated assets and liabilities for financial statement users. Look at the issue from a variety of angles.
  • Ready for the IPO spotlight?
    Ready for the IPO spotlight?
    The market for initial public offerings (IPOs) can be volatile. Favorable conditions for taking a company public can vanish as quickly as they arise.
  • Leases: Lease accounting convergence brings a new view
    In this publication we highlight some of the key implementation challenges that may lie ahead, and show how Deloitte can help companies evaluate – and ultimately implement – this new lease accounting guidance.
  • Tailoring U.S. GAAP for private company financial reporting
    This publication explores FAF's proposed private company standards improvement council and discusses the stakeholder's perspective.
  • Troubled debt restructurings: Considerations for creditors
    The focus of this publication is on accounting for troubled debt restructurings (TDRs) from the perspective of the creditor. It provides a summary of the financial reporting implications associated with TDRs and some key considerations for understanding and applying the ins and outs of accounting for TDRs.
  • us_documents_56x56_281008
    Key factors shaping financial reporting
    Several financial reporting challenges and trends have emerged recently. Explore what they’ve taught us and what changes may be needed.
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