Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
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…
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…
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,…
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 September 2022 edition includes updated and expanded guidance (see Appendix D for details) as well as…
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…
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…
This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end. This EY disclosure checklist for interim condensed financial statements captures the disclosure requirements for IFRS standards and interpretations in issue…
This edition of the checklist is applicable for entities with a 31 December 2021 year end. This EY disclosure checklist for annual financial statements captures the disclosure requirements for IFRS standards and interpretations in issue on 31 August 2021.
EY FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.
EY FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify interpretative guidance under US GAAP. Download from EY Accounting Link