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Revenue recognition
Since the issuance of the new revenue recognition standard, Deloitte has been lighting the way for clients. Our understanding of the new standard combined with industry insight can help both public and private companies anticipate the sometimes challenging terrain ahead.
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Lease accounting
The new FASB and IFRS lease accounting standards (ASC 842 and IFRS 16) will take effect in 2019 for public companies and in 2020 for private companies. The standards bring many leases onto the balance sheet and could significantly impact a business’s financial statements.
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Hedge accounting
Find out how the ASU 2017-12 standard, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities,” allows companies to revisit their current hedge accounting strategies and better align accounting with risk management strategies.
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CECL
ASU 2016-13, the current expected credit loss standard (CECL), is one of the most challenging accounting change projects in decades. It impacts all entities holding loans, debt securities, trade receivables, off-balance-sheet credit exposures, reinsurance receivables, and net investments in leases.
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Other standards
Stay up to date on other important accounting standards and regulatory requirements. Explore content from the FASB, EITF, AICPA, PCAOB, IASB, and SEC, in addition to Deloitte’s accounting manuals and other interpretive guidance and publications. Technical content brought to you by the Deloitte Accounting Research Tool (DART).
Read moreRevenue recognition
Lease accounting
Hedge accounting
Current expected credit loss standard (CECL)
Events and webcasts
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