EY US GAAP Interpretative Guidance on Real estate project costs
EY US GAAP FRD publication on real estate project costs has been updated to clarify and enhance our interpretive guidance. Download from EY ACCOUNTING LINK Error happened.
Month: October 2021
EY US GAAP Interpretative Guidance on Real estate sales
This EY FRD provides interpretive guidance on the accounting for real estate sales. Download from EY ACCOUNTING LINK Error happened.
IFRS 9 for insurers – Are you good to go? KPMG IFRS Publication
Many insurers have used the temporary exemption from applying IFRS 9 Financial Instruments and have instead continued to apply the predecessor standard IAS 39 Financial Instruments: Recognition and Measurement. However, this exemption will no longer apply when IFRS 17 Insurance Contracts becomes effective – i.e. for annual periods beginning on or after 1 January 2023 – and that time is approaching…
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Impairments and Disposals of Long-Lived Assets and Discontinued Operations
This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations. ASC 360-10 specifies the accounting and reporting for long-lived assets that are being held and used by an entity and for long-lived assets that the entity intends to sell…
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Equity Method Investments and Joint Ventures
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures. The October 2021 edition includes updated and expanded guidance (see Appendix E for details) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and…
SEC Reporting Considerations for Equity Method Investees
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format. The October 2021 edition includes updated and expanded guidance (see Appendix D for details) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to…
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Accounting by holders of crypto-assets
This EY publication considers the accounting by holders of crypto-assets. It has been updated for new illustrations and standard-setting development and examines classification, initial recognition and subsequent measurement of crypto-assets held and considerations for appropriate disclosure. At the time of writing, more than 12,000 different cryptocurrencies, crypto-coins and crypto-tokens were traded or listed on various…
Energy Transition: carbon capture and storage accounting considerations
This EY publication is part of a series that explores the accounting for emerging business models and arrangements for Energy Transition. In this issue, we explore certain accounting considerations associated with Carbon Capture and Storage (CCS) projects, particularly early-stage CCS projects. Download from EY IFRS Technical Resources Error happened.