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Perspectives
Roadmap series
Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
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Library
View the collection of publications available in the Roadmap series below.
- Business Combinations
- Business Combinations — SEC Reporting Considerations
- Carve-Out Transactions
- Comparison of IFRS Standards and U.S. GAAP
- Consolidations — Identifying a Controlling Financial Interest
- Contingencies and Loss Recoveries
- Contracts on an Entity’s Own Equity
- Convertible Debt
- Distinguishing Liabilities From Equity
- Earnings per Share
- Environmental Obligations and Asset Retirement Obligations
- Equity Method Investments and Joint Ventures
- Equity Method Investees — SEC Reporting Considerations
- Fair Value Measurements and Disclosures (Including the Fair Value Option)
- Foreign Currency Transactions and Translations
- Impairments and Disposals of Long-Lived Assets and Discontinued Operations
- Income Taxes
- Initial Public Offerings
- New Leasing Standard
- Multiple-Element Arrangements to Applying the Revenue Recognition Guidance in ASU 2009-13
- Noncontrolling Interests
- Non-GAAP Financial Measures
- New Revenue Recognition Standard
- Qualitative Goodwill Impairment Assessment to Applying the Guidance in ASU 2011-08
- SEC Comment Letter Considerations, Including Industry Insights
- Segment Reporting
- Share-Based Payment Awards (Before Adoption of ASUs 2016-09 and 2017-09)
- Share-Based Payment Awards (Upon Adoption of ASUs 2016-09 and 2017-09)
- Software Revenue Recognition to Applying ASC 985-605
- Statement of Cash Flows
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