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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 2012 will serve as a helpful guide along the way. This past year, standard setters focused on topics such as impairment, hedging, leasing, revenue recognition, and new disclosure requirements.

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 — 2012
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 2012. Although the FASB and IASB continued to work on the convergence projects during 2012, the SEC staff released its final report on the incorporation of IFRSs in the United States. Learn more about 2012 accounting and auditing developments in this publication.
Heads Up: Highlights of the 2012 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 sixth edition of SEC Comment Letters — Including Industry Insights: Highlighting Risks includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.
Heads Up: Amended guidance on testing indefinite-lived intangible assets for impairment
Under ASU 2012-02, an entity testing an indefinite-lived intangible asset for impairment has the option of performing a qualitative assessment before calculating the fair value of the asset. This newsletter provides an overview of the amendments made by ASU 2012-02 and discusses items that entities should consider when applying ASU 2012-02
Accounting and financial reporting news related to industries
The Industry Spotlight series provides industry perspectives on recent developments in accounting and financial reporting. This series includes publications on the aerospace & defense, automotive, banking & securities, consumer products, and life sciences industries, among others.

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

Financial Reporting Newsletters
Stay informed of audit and accounting developments, including industry-specific information.
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.
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.
IFRS Insights newsletter
Highlights of the latest news and alerts related to International Financial Reporting Standards (IFRS).
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.