Perspectives

Industry Spotlight Series

Access industry perspectives on accounting and financial reporting developments.

Archives

Archives are available on the US GAAP Plus site.

Power & Utilities Spotlight — Risk at the Core of Strategic Value Creation

June 2016

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 March 2016 at Execlon Corporation in Chicago. 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.

Real Estate Spotlight — A Walk-Through of the FASB’s New Leases Standard

March 2016 (Updated July 2016)

This Real Estate Spotlight provides insight into aspects of the new leases standard that are particularly relevant to lessees and lessors in the real estate industry.

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.

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Robert Uhl

Partner | Deloitte & Touche LLP

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