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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.

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.

Derivatives – Trending Topics

Explore key finance and accounting updates and insights on derivative contract hot topics, including the definition of a derivative instrument, how to identify embedded derivatives, and how to apply derivative accounting.

 

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.

Broad Transactions

Accounting for Business Combination

Is your acquisition a business combination under ASC 805? Here’s how to tell and what that means for the accounting treatment.
Perspective

A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions

How to prepare financial statements for carve-out transactions.
Perspective

A Roadmap to Comparing IFRS Standards and US GAAP: Bridging the Differences

A roadmap to the differences between IFRS and US GAAP accounting standards you should be aware of.
Perspective

A Roadmap to Consolidation Accounting

The primary accounting models for consolidation are the voting interest entity model and the VIE model. This edition of On the Radar covers differences between the two models and considers questions to ask when determining which to use for identifying a controlling financial interest.
Perspective

Fair value measurements and disclosures

A high-level look at the guidance in ASC 820 and ASC 825 related to fair value measurements and disclosures.

Perspective

A Roadmap to Foreign Currency Transactions and Translations

Learn more about foreign currency accounting with the functional currency approach.
Perspective

A Roadmap to Goodwill and Intangible Assets Accounting

Explore Deloitte’s Roadmap to guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.
Perspective

GHG Accounting Protocol

Explore the evolving landscape of GHG emissions accounting.
Perspective

Liabilities & Equity

A Roadmap to Accounting for Contingencies and Loss Recoveries

Learn more about accounting guidance for contingencies, loss recoveries, and guarantees.
Perspective

A Roadmap to Accounting for Contracts on an Entity's Own Equity

Learn how to navigate the complexity of accounting for equity-linked financial instruments.
Perspective

A Roadmap to Accounting for Convertible Debt Issuers

Which models are best for accounting for convertible debt issuers? This roadmap asks (and answers) all the right questions.
Perspective

Financial Reporting Considerations for Derivatives

What companies need to know about financial reporting for derivative instruments under ASC 815.
Perspective

Distinguishing Liabilities from Equity

Breaking down ASC 480 and the three key questions you need to consider when distinguishing liabilities from equity.
Perspective

A Roadmap to Accounting for Environmental Obligations and Asset Retirement Obligations

How to navigate environmental obligations and asset retirement obligations accounting requirements.
Perspective

Issuer’s Accounting for Debt

What’s in the fine print? We walk through six considerations in accounting for debt instruments under ASC 470 and US GAAP.
Perspective

Presentation

A Roadmap to the Presentation and Disclosure of Earnings per Share

Guidance for earnings per share (EPS) presentation and disclosure under ASC 260.
Perspective

A Roadmap to Goodwill and Intangible Assets Accounting

Explore Deloitte’s Roadmap to guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.
Perspective

GHG Accounting Protocol

Explore the evolving landscape of GHG emissions accounting.
Perspective

Accounting & Reporting Long-Lived Assets

How do you account for the disposal of long-lived assets? It depends on the entity’s intentions. Learn why.
Perspective

A Roadmap to segment reporting

How to gain clarity and make more informed decisions on public entities with segment reporting.
Perspective

Cash Flow Guide

Looking for guidance on classifying cash receipts and payments? This edition of On the Radar has some tips.
Perspective

On the Radar: Transfers and Servicing of Financial Assets

Is your transfer of financial assets a sale, or isn’t it? Here are the steps for making a determination under ASC 860.
Perspective

SEC Reporting

On the Radar: A Roadmap to SEC Reporting Considerations for Business Acquisitions

How registrants should navigate the SEC’s requirements for business acquisition reporting.
Perspective

On the Radar: A Roadmap to SEC Reporting Considerations for Equity Method Investees

What equity method investees should consider when reporting on their equity method investments.
Perspective

A Roadmap to SEC Reporting Considerations for Guarantees and Collateralizations

What companies should know about Regulation S-X financial disclosure requirements concerning guarantees of debt and collateralizations.
Perspective

A Roadmap to the IPO Process

Learn more about financial reporting, accounting, and auditing considerations in the IPO process.

Perspective

A Roadmap to SEC Comment Letter Considerations, Including Industry Insights

Your guide to SEC’s comment letters, including key industry specific insights.
Perspective

Get in touch

Michael Lorenzo

Michael Lorenzo

Audit & Assurance Managing Director | Deloitte & Touche LLP
+1 203 761 3628

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What's top of mind in accounting and reporting?

Fair value measurements and disclosures

A high-level look at the guidance in ASC 820 and ASC 825 related to fair value measurements and disclosures.

A Roadmap to Accounting for Contingencies and Loss Recoveries

Learn more about accounting guidance for contingencies, loss recoveries, and guarantees.

A Roadmap to Foreign Currency Transactions and Translations

Learn more about foreign currency accounting with the functional currency approach.