Accounting Standards

Revenue recognition

Lease accounting

Hedge accounting

Current expected credit loss standard (CECL)

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Revenue recognition

Lease accounting

Hedge accounting

Current expected credit loss standard (CECL)

Events and webcasts

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Lara Abrash

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Accounting standards

Revenue recognition

Establishing a stand-alone selling price under ASC 606

Helping you apply the new revenue recognition standard

Revenue recognition automation

Revenue recognition implementation for a private company

New revenue recognition standard updates

Lease accounting

ASC 842—Lease accounting

The new FASB and IFRS lease accounting standards (ASC 842 and IFRS 16) will take effect in 2019 for public companies and in 2020 for private companies. The standards bring many leases onto the balance sheet and could significantly impact a business’ financial statements.

New lease accounting standards: What private companies need to know

Embedded lease identification and accounting

Lease accounting implications for the consumer industry

A guide to the new leasing standard

The Deloitte roadmap to applying ASC 842

Hedge accounting

ASC 815—Hedge accounting

Find out how the ASU 2017–12 standard–Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, allows companies to revisit their current hedge accounting strategies and better align accounting with risk management strategies.

FASB issues standard bringing targeted improvements to hedge accounting

Special Edition | Hedge accounting: Simplifying the accounting for hedging activities

An update on hedge accounting

Current expected credit loss standard (CECL)

ASC 326—Current expected credit loss standard (CECL)

ASU 2016-13, the current expected credit loss standard (CECL), is one of the most challenging accounting change projects in decades. It impacts all entities holding loans, debt securities, trade receivables, off-balance-sheet credit exposures, reinsurance receivables, and net investments in leases.

CECL 2019: Finish strong, with confidence

CECL standard implementation for the consumer industry

US Current Expected Credit Loss (CECL) implementation guidance

Events and webcasts

New regulatory standards

Financial Reporting

Public company lease accounting: Time for the final sprint

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Lara Abrash

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