Industry spotlight series | Deloitte US | Accounting Services

Perspectives

Industry Spotlight Series

Access industry perspectives on accounting and financial reporting developments.

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Archives are available on the US GAAP Plus site.

Power & Utilities Spotlight — Risk at the Core of Key Strategic Decision Making

November 2015

This Power & Utilities Spotlight, which is part of a series on Deloitte’s P&U enterprise risk management (ERM) roundtables, discusses the roundtable held in October 2015 at Sempra Energy in San Diego. The primary goals of the series are to discuss leading practices, identify trends, promote innovative solutions, perform benchmarking/studies, and facilitate networking within the industry.

Oil & Gas Spotlight — Opening its borders for competition: Roadmap to Mexican energy reform

July 2015

This Oil & Gas Spotlight provides insight into select aspects of energy reform in Mexico, which could result in more competitive exploration and extraction activities in that country. Topics covered in this publication include (1) the changing regulatory regime in Mexico, (2) the grand plan for implementing energy reform, (3) potential accounting implications of the reform under MFRSs and U.S. GAAP, and (4) the current status of the reform and expectations for the future.

Insurance Spotlight — FASB issues new disclosure requirements for short-duration insurance contracts

May 2015

This Insurance Spotlight discusses FASB Accounting Standards Update No. 2015-09, "Disclosures About Short-Duration Contracts," and its new disclosure requirements for short-duration insurance contracts. The Spotlight also highlights key issues and potential challenges that insurance entities may face as a result of those requirements.

Power & Utilities Spotlight — Transitioning ERM capabilities to a new level

May 2015

This Power and Utilities Spotlight discusses the Deloitte P&U enterprise risk management (ERM) roundtable, held in March at NextEra Energy Inc. in Juno Beach, Florida. The primary goals of this series are to discuss leading practices, identify trends, promote innovative solutions, perform benchmarking/studies, and facilitate networking within the industry.

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