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.
- A roadmap to accounting for contracts on an entity’s own equity
- A roadmap to common-control transactions
- A roadmap to reporting discontinued operations
- A roadmap to pushdown accounting
- A roadmap to non-GAAP financial measures
- A roadmap to consolidation — identifying a controlling financial interest
- A roadmap to the preparation of the statement of cash flows
- A roadmap to accounting for income taxes
- A roadmap to accounting for share-based payment awards
- A roadmap to applying the new revenue recognition standard
- 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