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Financial accounting and
reporting guidance

Deloitte’s Roadmap series

Accounting and financial reporting is full of nuanced challenges. Deloitte’s comprehensive accounting guides have you covered on multiple levels. Our Roadmaps dive deep into accounting and financial reporting challenges to provide the details and guidance you need to lead your teams with strategic insight. And our On the Radar series summarizes the key insights on emerging issues and trends addressed in the Roadmaps bringing the latest into focus.

What's top of mind in accounting and reporting?

Guidance on ASC 450 and ASC 460

This edition of On the Radar provides an in-depth look at guidance for loss contingencies, gain contingencies, loss recoveries, and contingent liabilities as defined in ASC 450 and ASC 460, as well as examples of how these concepts might be applied in practice.

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A guide for equity-linked financial instruments

Contracts on an entity’s own equity and the related accounting guidance are complex and filled with nuanced rules and exceptions. This publication is intended to help you navigate the accounting guidance provided in ASC 815-40 and overcome the complexity surrounding equity-linked financial instruments.

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Issuer’s accounting for debt

Issuers that account for debt instruments under ASC 470 need to analyze the fine print. In our latest On the Radar, we walk through six key considerations for classifying and disclosing information about highly scrutinized debt and equity securities.

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Huge topics. Bite-size breakdowns.

Our Roadmap video series provides quick-hit insights that put you on the path to addressing pressing accounting and reporting challenges.

Revenue Recognition – Trending Topics

In this edition of On the Radar, we address some key topics associated with the revenue standard that are relevant to those in finance and accounting.

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Statement of Cash Flows – Trending Topics

How should you classify cash receipts and payments in the statement of cash flows? The answer may be a matter of judgment. Here’s an overview of recent developments to consider when presenting cash flows.

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