Financial Reporting Alerts

Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.

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Financial Reporting Alert 14-4, Financial reporting considerations related to pension and other postretirement benefits

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Learn more about Financial Reporting Alert 14-4

December 2, 2014

This alert highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. This update includes a discussion of private health care exchanges.

Financial Reporting Alert 14-1, Foreign currency exchange accounting implications of recent government actions in Venezuela

April 8, 2014

This alert discusses considerations related to accounting and disclosure under US GAAP in connection with the foreign currency exchange environment in Venezuela for the quarter or year ended March 31, 2014, including views that the SEC staff recently expressed in informal discussions.

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Robert Uhl

Partner | Deloitte & Touche LLP


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