Insights on financial reporting issues

Access Deloitte’s Thinking Allowed publications

Our Thinking Allowed publications are a regular series that provides insights into everyday matters that affect those preparing general purpose financial reports as well as commenting on broader financial reporting issues. The series editor is Alan Teixeira, the recently appointed Global Director of IFRS Research of Deloitte and former Senior Technical Director of the IASB.

Thinking Allowed – Alternative performance measures

In this publication we take a look at non-GAAP financial measures and the reasons companies feel compelled to report them, and challenge some of the common perceptions about them. Once the steps many regulators have taken recently take effect, we might not be in a bad place.


Thinking Allowed — The new lease accounting

This publication explains the new requirements and gives you some tools for assessing how your financial statements are likely to be affected. It identifies the areas where accounting judgement will be required—mainly around identifying whether you have a lease or a service agreement, or both; renewal options; and determining the discount rate, particularly on property leases.

Further information on IFRS 16


Thinking Allowed — The future of corporate reporting

Some commentators and organisations are asking whether evolution in reporting requirements is enough, or whether it is time for a more fundamental rethink about corporate reporting, particularly our reliance on an annual report with annual financial statements. In this publication we set out our view of the future of corporate reporting.


Thinking Allowed — Materiality

The first paper in our new 'Thinking Allowed' series focuses on materiality. Those responsible for preparing, or approving for release, a general purpose financial report need to make judgements about what information to include in the report and how to present it. This publication is designed to help those with this responsibility.

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