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Accounting standards

Changes in financial accounting standards and new regulatory requirements can have a major impact on businesses. Keep up with the latest developments in revenue recognition, lease accounting, hedge accounting, current expected credit losses (CECL), and more.

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The Deloitte Accounting Research Tool (DART)

Explore an extensive library of accounting and financial reporting insights, as well as Deloitte’s own interpretive guidance.

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Featured resources

Article

Technical accounting resources for COVID-19

Financial accounting and reporting resources addressing the effects of the pandemic.

Read more on DART

Revenue recognition

Perspectives

Revenue recognition automation

Now that companies have completed their adoption and are looking to find ways to automate and operationalize revenue recognition.

Perspectives

Revenue recognition implementation for a private company

For private companies developing a revenue recognition implementation plan, we share key lessons learned from public company implementations.

Perspectives

Revenue recognition methods

We lay out the five-step revenue recognition process plus some significant judgments you may need to make along the way.

Lease accounting

Podcast

Cloud accounting: Dealing with the ever-growing complexity

Part of the For Cloud Professionals podcast series

As cloud adoption soars, so does the complexity of the accounting treatment for cloud. And with the adage that, "Now every company is a tech company" now a near reality, accounting for cloud has never been more important to the bottom line.

Perspectives

New lease accounting standards: What private companies need to know

For private companies, the new lease accounting standard ASC 842 is effective for fiscal years beginning after December 15, 2021 (calendar years starting January 1, 2022), and time to prepare is quickly running out.

Perspectives

Embedded lease identification and accounting

Embedded leases aren't a new concept in accounting. But under ASC 842, identifying them matters more than ever. Most entities are finding that they need to brush up on how to identify embedded leases since balance sheets don't always clearly state leases are in play.

Analysis

Tax accounting for leases

The new lease accounting standard’s focus is, of course, on accounting. But its impacts are not so limited.

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 2021 for private companies. The standards bring many leases onto the balance sheet and could significantly impact a business’ financial statements.

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.

Podcast

Consumer Speaks: An accounting and reporting podcast

To discuss the accounting standard and considerations for companies in the consumer industry.

Perspectives

An update on hedge accounting

Deloitte’s Jon Howard discusses hedge accounting early adopters, foreign currency hedging, spot purchases, and more.

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.

Analysis

CECL: Q&A

Deloitte leader responds to questions about new CECL standard.

Perspectives

CECL disclosures: Postadoption complexities

The new CECL standard applies to all public entities. How well are they effectively complying with the standard ? Learn about postadoption complexities that have surfaced.

Podcast

Consumer Speaks: An accounting and reporting podcast

A thoughtful discussion about the current expected credit loss (CECL) accounting standard and considerations for companies in the consumer industry.

Events and webcasts

Dbriefs Webcast

Financial Executives

Anticipating tomorrow's complex issues and new strategies is a challenge. Take the lead with Dbriefs—live webcasts that give you valuable insights on important developments affecting your business. Dbriefs offer live webcasts featuring practical knowledge from Deloitte specialists.

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