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  • Heads Up: Board issue guidance on revenue from contracts with customers
    This issue discusses the final standard on revenue from contracts with customers, released by the FASB and IASB in May 2014. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance.
  • Accounting Roundup
    Accounting Roundup is published monthly and summarizes selected accounting and financial reporting developments related to U.S. GAAP and IFRSs, and it includes Internet links to obtain additional information on the topics covered.
  • US GAAP Plus web site provides accounting and auditing news
    The US GAAP Plus web site contains articles on FASB activities and updates to the FASB Accounting Standards Codification™ as well as developments of other U.S. and international standard setters and regulators, such as the PCAOB, the AICPA, the SEC, the IASB and the IFRS Interpretations Committee. This free site contains a news feed and a library of publications on various U.S. and international accounting and auditing issues.
  • Technical Library: Deloitte's accounting research tool
    Our comprehensive library of accounting and financial disclosure literature brings important publications to your computer. Updated daily and easy to use, Technical Library gives you fast access to our interpretive guidance, as well as the latest publications on financial reporting matters.
  • Accounting Roundup: Year in review — 2013
    This update covers the accounting standard-setter and regulatory activities that affect year-end financial reporting, as well as recent developments at the end of 2013. During the year, the FASB continued to work with the IASB on the boards' various convergence projects.
  • Heads Up: Highlights of the 2013 AICPA conference on current SEC and PCAOB developments
    Annually, the AICPA hosts a conference featuring speeches by and question-and-answer sessions with, members of the SEC, PCAOB, FASB, IASB and professionals from various industries. For insights into what was said, take a look at this issue of Heads Up.
  • Analysis of SEC comments to registrants
    The seventh edition of SEC comment letters — Including industry insights: Constructing clear disclosures includes extracts of frequently issued SEC staff comments, additional analysis and links to resources that are relevant to SEC filers.
  • Heads Up: FASB issues ASU on presenting an unrecognized tax benefit when NOL carryforwards exist
    This publication discusses the FASB’s Accounting Standards Update no. 2013-11, Presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a prior lack of guidance on this topic.
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