Roadmap series has been saved
Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
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
COVID-19 accounting and financial reporting-related resources
Take a strategic look at the financial reporting and accounting challenges related to COVID-19 that are top of mind for many companies as well as trending and ongoing issues.
This publication discusses key considerations and issues for accounting and financial reporting related to COVID-19 and the CARES Act.
Explore the financial accounting and reporting implications of the CARES Act’s provisions designed to provide relief to small and large businesses.