sec - The GAAP Site

SEC Reporting Considerations for Equity Method Investees

October 25, 2021October 25, 2021 alishan No Comments

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…

Deloitte US GAAP Publications, US GAAP

SEC Reporting Considerations for Guarantees and Collateralizations – Deloitte

August 28, 2021 alishan No Comments

This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. The 2021 edition includes expanded guidance as well as On the Radar, a new section that briefly summarizes…

Deloitte US GAAP Publications, US GAAP

A Roadmap to Accounting for Business Combinations

March 12, 2021March 29, 2021 alishan No Comments

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 25, 2020, and discusses several active FASB projects that may result in changes to…

Deloitte US GAAP Publications, US GAAP