Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Background An increasing number of entities in different sectors and industries aim to reduce global greenhouse-gas (GHG) emissions. While many are taking steps to reduce their own carbon emissions, these efforts may not be sufficient to achieve required or voluntary…
Because a retailer’s provision of advertising services to a supplier can involve contracts that are highly complex, multiparty, or both, an entity may need to use significant judgment to determine the appropriate accounting treatment. Such arrangements include those in which…
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss…
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as Deloitte’s insights into and interpretations of how to apply that guidance in practice. Hedge accounting guidance is a complex aspect of…
This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as…
This Deloitte Roadmap edition combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2021 edition reflects recent developments related to non-GAAP measures as well as the SEC’s January 2020 interpretive release…
As software technology continues to evolve, entities are continually confronting new challenges in recognizing revenue for software arrangements. In addition, as the FASB and IASB continue to converge their guidance on revenue recognition, many entities have begun to assess how…
This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. For ease of reference, we have accompanied our discussion with the related authoritative text. The…
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830 on foreign currency matters. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte’s interpretations of those…