Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
The new guidance issued by the FASB on accounting for revenue contracts acquired in a business combination requires companies to apply ASC 606 to recognize and measure contract assets and contract liabilities acquired in a business combination under ASC 805.…
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…
This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurements and disclosures as well as the fair value option. The publication is intended to help entities navigate this guidance, reduce complexity, and…
This Deloitte Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. The 2021 edition of this publication includes updated and…
This Deloitte 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…
EY FRD publication on statement of cash flows has been updated to clarify and enhance our interpretive guidance. This edition provides guidance on the presentation of funds held on behalf of customers in the statement of cash flows. See Appendix…
Using detailed Q&As and examples, KPMG explains how the revenue standard (ASC 606) applies to software licensing and SaaS arrangements. KPMG latest guide is updated for continuing developments in practice. Applicability ASC 606 and ASC 340-40 All software and software-as-a-service…