Perspectives

Industry Spotlight Series

Access industry perspectives on accounting and financial reporting developments.

Archives

Archives are available on the US GAAP Plus site.

Oil & Gas Spotlight — Navigating the changing oil and gas landscape

January 2015

This Oil & Gas Spotlight gives an overview of the O&G industry’s current status in light of recent activities that have affected the industry and may affect it in the future. Understanding the current landscape of the O&G industry may result in the identification of factors that an O&G company should consider in assessing and accounting for impairment of its O&G assets (under the successful-efforts method, the full-cost method, or the guidance on impairment of long-lived assets in ASC 360-10). In addition, this publication discusses approaches commonly used in the valuation of O&G assets.

Power & Utilities Spotlight — IASB fosters discussion on rate-regulated accounting

December 2014

This publication summarizes the IASB’s September 17, 2014, Discussion Paper, "Reporting the Financial Effects of Rate Regulation."

Power & Utilities Spotlight — Strategic risks — Enhancing ERM capabilities in a changing P&U environment

December 2014

This Power & Utilities Spotlight covers the November 2014 power and utilities (P&U) enterprise risk management (ERM) roundtable, which is part of a series that Deloitte has hosted for the past five years. At the roundtable, Deloitte and ERM professionals discussed challenges, issues, and opportunities in the P&U sector and adjacent sectors. In addition, participants shared their views on industry disrupters that are affecting P&U entities today as well as on those that may affect utilities in the not-so-distant future. 

Aerospace & Defense Spotlight—The converged revenue recognition model has landed

September 2014

This Aerospace & Defense Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for A&D entities that recognize revenue under US GAAP or IFRS.

Automotive Spotlight—New revenue recognition model reaches the finish line

August 2014

This Automotive Spotlight discusses the new revenue model and highlights key accounting issues and potential challenges for automotive entities that recognize revenue under US GAAP or IFRSs.

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Robert Uhl

Partner | Deloitte & Touche LLP

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