Financial accounting and
reporting guidance

Deloitte’s Roadmap series

Accounting and financial reporting is full of nuanced challenges. Deloitte’s comprehensive accounting guides have you covered on multiple levels. Our Roadmaps dive deep into accounting and financial reporting challenges to provide the details and guidance you need to lead your teams with strategic insight. And our On the Radar series summarizes the key insights on emerging issues and trends addressed in the Roadmaps bringing the latest into focus.

What's top of mind in accounting and reporting?

Fair value measurements and disclosures

Applying fair value measurements (including the fair value option) and meeting disclosure requirements can be complicated. And that’s after the challenge of determining whether measurement is even required under US GAAP. Let’s break down ASC 820 and the seven steps you can take to prepare a fair value measurement and meet disclosure requirements.

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Accounting for contingencies, loss recoveries, and guarantees

This edition of On the Radar provides an in-depth look at guidance for loss contingencies, gain contingencies, loss recoveries, and contingent liabilities as defined in ASC 450 and ASC 460, as well as examples of how these concepts might be applied in practice.

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Foreign currency matters

When an entity’s financial statements include foreign operations, it must consolidate those foreign entities and present them as if they were one. This edition of On the Radar offers guidance for translating the accounts of foreign entities as advised under ASC 830, otherwise known as the "functional currency approach.”

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Huge topics. Bite-size breakdowns.

Our Roadmap video series provides quick-hit insights that put you on the path to addressing pressing accounting and reporting challenges.

Derivatives – Trending Topics

Explore key finance and accounting updates and insights on derivative contract hot topics, including the definition of a derivative instrument, how to identify embedded derivatives, and how to apply derivative accounting.

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Statement of Cash Flows – Trending Topics

How should you classify cash receipts and payments in the statement of cash flows? The answer may be a matter of judgment. Here’s an overview of recent developments to consider when presenting cash flows.

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