Industry Spotlight Series
Access industry perspectives on accounting and financial reporting developments.
Power & Utilities Spotlight — Risk at the Core of Key Strategic Decision Making
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
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
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.
Financial Services Spotlight — Consolidating collateralized financing entities
This Financial Services Spotlight supersedes our March 2015 Financial Services Spotlight. It contains updates based on our discussions with the FASB staff to clarify the effects that interests held by a collateral manager´s related parties that are under common control will have on a reporting entity´s consolidation analysis.
Power & Utilities Spotlight — Transitioning ERM capabilities to a new level
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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