As you may have noticed, Deloitte is very active in publishing numerous publications covering various areas of US GAAP. We informed about publications issued in 2017 in our Accounting News of December 2017. During 2018 there have been several new publications published and are now available here.

The series of the Roadmaps publications from 2018 now offers to readers the following topics:

• A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2018);
• A Roadmap to Distinguishing Liabilities From Equity (2018);
• A Roadmap to Initial Public Offerings;
• A Roadmap to Segment Reporting (2018);
• A Roadmap to the Preparation of the Statement of Cash Flows (2018);A Roadmap to SEC Reporting Considerations for Business Combinations;
• A Roadmap to Accounting for Environmental Obligations and Asset Retirement Obligations (2018);
• A Roadmap to SEC Reporting Considerations for Equity Method Investees;
• A Roadmap to Applying the New Leasing Standard (2018);
• A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions (2018); and
• A roadmap to accounting for income taxes (2017).

In case you look for any of the topics listed above, you will certainly find our publication useful as it contains references to the codification, various examples as well as an executive summary of individual sections.

While the publications are not intended to supplement the judgements and assumptions made by the company, neither are they intended to supplement consultations of Deloitte’s specialists on specific and complex matters, they may certainly support you in your accounting and reporting considerations.

Source: www.iasplus.com

The article is part od dReport – October 2018, Accounting news.