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Accounting Standards & Communications

Deloitte & Touche LLP

As you begin your company’s year-end financial reporting journey, our publications related to the top accounting and financial reporting developments for 2013 will serve as a helpful guide along the way. This past year, standard setters focused on topics such as private company matters, consolidation, financial instruments, leasing, revenue recognition and a new disclosure framework.

To help organizations stay informed about the latest developments within the accounting profession, we offer a variety of information resources on accounting standards, financial reporting, regulatory updates and technical trends.

Featured insights

  • 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.
  • US GAAP Plus web site provides accounting and auditing news
    The recently launched 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.

As used in this document, “Deloitte” means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting. 

Resources

  • ExternalURL
    Financial Reporting Newsletters
    Stay informed of audit and accounting developments, including industry-specific information.
  • ExternalURL
    Accounting for Income Taxes Hot Topics
    Highlights of certain recent tax and accounting developments.
  • Accounting Roundup
    Overview of regulatory and professional updates for accounting.
  • Audit Committee Brief
    Overview of developments in corporate governance and accounting.
  • ExternalURL
    Dbriefs webcasts
    Insights on important developments affecting businesses.
  • EITF Snapshot
    Summarizes the recent Emerging Issues Task Force meeting.
  • Financial Reporting Alerts
    Important accounting and regulatory developments.
  • Heads Up
    Overview of latest accounting and regulatory developments.
  • Industry Spotlight series
    Industry perspectives on accounting and financial reporting developments.
  • Roadmap series
    Guidance on select accounting topics of broad interest to the financial reporting community.
  • SEC comment letter publications
    Insight into the SEC staff's comments on entities' financial statements.
  • ExternalURL
    US GAAP Plus
    Recent news and publications on U.S. and international accounting issues.
  • ExternalURL
    Follow us on Twitter @DeloitteAcctg
    The latest accounting, financial reporting, regulatory and industry developments.

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