Perspectives

Industry Spotlight Series

Access industry perspectives on accounting and financial reporting developments.

Archives

Archives are available on the US GAAP Plus site.

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. 

Power & Utilities Spotlight — Powering up the new leases standard

October 2016

This Power & Spotlight discusses select aspects of the FASB’s final standard that are relevant to lessees and lessors in the power and utilities industry.

Oil & Gas Spotlight — Production Phase of the Leases Standard Complete

September 2016

This Oil & Gas Spotlight discusses select aspects of the final standard that are relevant to lessees and lessors in the oil and gas industry.

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.

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