Perspectives
Perspectives
Roadmap Series
Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
Library
View the collection of publications available in the Roadmap series below.
- A roadmap to accounting for income taxes
- A roadmap to accounting and financial reporting for carve-out transactions
- Qualitative goodwill impairment assessment — A roadmap to applying the guidance in ASU 2011-08
- Software revenue recognition — A roadmap to applying ASC 985-605
- Multiple-element arrangements — A roadmap to applying the revenue recognition guidance in ASU 2009-13
- Consolidtion of variable interest entities — A roadmap to applying the variable interest entities consolidation model
- A roadmap to accounting for business combinations and related topics
- SEC reporting for business combinations and related topics — A roadmap to applying SEC Regulation S-X to the acquisition of a business
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