Industry Spotlight Series Archive |
This archive contains links to past issues in the Industry Spotlight series. This series provides industry perspectives on recent developments in accounting and financial reporting.
Aerospace & Defense Spotlight
- Issue 3, February 2012: Converged Revenue Recognition Model Nearly Ready for Liftoff
- Issue 2, July 2011: Revenue Recognition Proposal to Be Reexposed
- Issue 1, June 2011: New Lease Accounting Model Taking Shape . . . but When?
Asset Management Spotlight
- Issue 3, March 2013: Complying With the New Balance Sheet Offsetting Disclosure Requirements
- Issue 2, December 2012: IASB Issues Guidance on Investment Entities
- Issue 1, April 2012: Constituents Share Views on Three FASB Proposals
Automotive Spotlight
Banking & Securities Spotlight
- Issue 2, July 2011: Changes to the SEC’s and PCAOB’s Reporting Requirements for Broker-Dealers and Their Auditors
- Issue 1, June 2011: New Lease Accounting Model Taking Shape
Consumer Products Spotlight
- Issue 2, April 2012: How the Converged Revenue Recognition Model May Affect Sales Targets
- Issue 1, September 2011: Lease Accounting Model to Be Reexposed
Financial Services Industry Spotlight
Health Care Providers Spotlight
- Issue 3, June 2012: Imminent Transition to ICD-10 Leads to Questions About Accounting for Incurred Costs
- Issue 2, February 2012: Questions About Presentation of Insurance Claims and Related Insurance Recoveries Under ASU 2010-24
- Issue 1, January 2012: ASU 2011-07 — What Do the Revenue Presentation and Disclosure Changes Mean?
Insurance Spotlight
- Issue 6, December 2012: Transition — Is the Finish Line in Sight?
- Issue 5, August 2012: The Sun Sets on Direct-Response Advertising
- Issue 4, April 2012: Intersection Ahead in the Revenue Recognition and Insurance Contracts Projects
- Issue 3, November 2011: NAIC Approves SSAP No. 101, Income Taxes
- Issue 2, November 2011: October Roundtable and Joint Meeting Highlights
- Issue 1, September 2011: Insurance Contracts — A Look at the Current State of the Convergence Project
Life Sciences Spotlight
- Issue 4, March 2012: Effectively Treating the Impacts of the Converged Revenue Recognition Model
- Issue 3, October 2011: Accounting for the Branded Prescription Drug Annual Fee
- Issue 2, August 2011: Accounting for Emerging Market Activities
- Issue 1, July 2011: Accounting Implications of Regulatory and Self-Reported Safety Concerns
Media & Entertainment Spotlight
Power & Utilities Spotlight
- Issue 2, October 2012: ASU 2011-04: Full Disclosures — A Look at What Companies Are Doing
- Issue 1, September 2012: CSAPR Vacated by Court of Appeals
Process & Industrial Products Spotlight
Real Estate Spotlight
- Issue 3, October 2012: E&C Entities Anticipate the Completion of the Converged Revenue Model
- Issue 2, April 2012: Update on the FASB’s Investment Property Entity and Investment Company Projects
- Issue 1, September 2011: Accounting Changes Are Imminent for Lessors of Real Estate
Retail & Distribution Spotlight
- Issue 2, April 2012: How the Converged Revenue Recognition Model May Affect Sales Targets
- Issue 1, June 2011: New Lease Accounting Model Taking Shape . . . but When?
Technology Spotlight
- Issue 3, October 2012: Accounting for Costs Associated With Cloud Computing
- Issue 2, February 2012: A Few Bytes Away From Downloading the Converged Revenue Recognition Standard!
- Issue 1, October 2011: The Sunset of Software Accounting
Telecommunications Spotlight
Travel, Hospitality & Leisure Spotlight
- Issue 2, December 2012: Electing Qualitative Assessments for Goodwill and Indefinite-Lived Intangible Assets
- Issue 1, September 2011: Lease Accounting Model to Be Reexposed



