Perspectives

Industry Spotlight Series

Access industry perspectives on accounting and financial reporting developments.

Archives

Archives are available on the US GAAP Plus site.

Automotive Spotlight — SEC Gives Automotive Suppliers Driving Directions to Account for Preproduction Activities Under the New Revenue Standard

September 2017

This Automotive Spotlight discusses how automotive suppliers should account for preproduction costs and reimbursements received from original equipment manufacturers (OEMs) in a long-term supply arrangement after adoption of the new revenue standard.

Power & Utilites Spotlight — Making Power and Utilities Companies Resilient in a Changing Risk Landscape

May 2017

This Power & Utilities Spotlight summarizes the November 2016 risk management roundtable for the power and utilities sector at which Deloitte and over 40 risk professionals representing about 30 companies discussed (1) the alignment of enterprise risk management with crisis management, (2) cyber risk framing, (3) the importance of reputation resilience, (4) executive and board reporting, (5) the quantification of strategic risk, and (6) the results of a poll of roundtable participants that identified their top risks.

Technology Spotlight — The Future of Revenue Recognition

March 2017

This Technology Spotlight discusses the framework of the new revenue model and highlights key accounting issues and potential challenges for technology entities that account for revenue recognition under U.S. GAAP.

Financial Services Spotlight — SEC Seeks Feedback on Possible Changes to Disclosure Requirements for Registrants in the Financial Services Industry

March 2017

This Financial Services Spotlight provides an overview of the SEC's March 1, 2017, request for comment on potential changes to Industry Guide 3, Statistical Disclosure by Bank Holding Companies. The request for comment contains numerous questions for constituents, the majority of which are intended to solicit feedback about (1) the current disclosure requirements in Industry Guide 3, (2) the need for new disclosures, and (3) the applicability of the disclosures to registrants other than bank holding companies. 

Retail & Distribution Spotlight — Leases Refashioned

January 2017

This Retail & Distribution Spotlight provides insight into aspects of the new leases standard that are relevant to companies in the retail and distribution industry. 

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