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Perspectives
Roadmap series
Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
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Library
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
- Disposals of Long-Lived Assets and Discontinued Operations
- 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
- 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
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COVID-19: Accounting considerationsThis Financial Reporting Alert discusses certain key accounting and financial reporting considerations related to conditions that may result from the COVID-19 pandemic as well as various industry-specific considerations. |
Accounting for the CARES ActSeveral of the CARES Act’s provisions and programs are designed to assist small and large businesses and include billions of dollars in loan and grant allocations, regulatory relief for certain industries, and income tax relief. |
Read the Alert |
Read the Heads Up |
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