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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?

Insights on implementing the CECL model

The current expected credit loss (CECL) model under Accounting Standards Update (ASU) 2016-13 aims to simplify US GAAP and provide for more timely recognition of credit losses. In recent years, the Financial Accounting Standards Board (FASB) has issued a number of final and proposed amendments to the standard. What is the practical effect of the guidance as it stands today? Get the highlights in this summary.

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Understand the accounting requirements in ASC 410

Environmental obligations can arise from the improper operation, retirement, or closing of a facility and the current or former ownership of a facility at or near a contaminated site. An asset retirement obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset. Explore the guidance on the accounting requirements established for both in ASC 410-30 and ASC 410-20, respectively.

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Your guide to presentation and disclosure under ASC 260

The complex nature of calculating earnings per share (EPS) doesn’t just affect users—it affects preparers, as well. This On the Radar goes in-depth on the process of calculating basic EPS and diluted EPS and offers guidance for entities as they navigate ASC 260 accounting guidance and arrive at the required accounting conclusions.

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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.

Revenue Recognition – Trending Topics

In this edition of On the Radar, we address some key topics associated with the revenue standard that are relevant to those in finance and 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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