Previously, the content to regulatory and accounting matters was published on iasplus.com where you could also find US related content. Deloitte has recently concentrated all US related content to a new researc…
In April 2020, the Financial Accounting Standards Board (FASB) issued FASB staff question-and-answer document (Q&A) focused on the application of the guidance in Topic 815, Derivatives and Hedging, in relat…
On 12 March 2020, the US Financial Accounting Standards Board (FASB) issued Accounting standards update (ASU) no. 2020-04 “Facilitation of the Effects of Reference Rate Reform on Financial Reporting”. Equally t…
The Financial Accounting Standards Board (FASB) issues on regular basis new accounting and reporting standards or updates of the standards already in force. Changes in the accounting rules become effective in a…
In July 2019 Deloitte issued a new publication called “A Roadmap to Applying the New Revenue Recognition Standard (2019)” which provides guidance on accounting for revenue-related transactions under US GAAP.
In July 2019 FASB staff prepared and published a useful document that should help companies clarify questions related to the application of provisions from Accounting Standards Update No. 2016-13, Financial Ins…
Do you prepare any set of financial information or full set of financial statements based on the US GAAP?
In response to the continued increase in cybercrime, the United States Securities and Exchange Commission (SEC) issued an investigative report on 16 October 2018 that cautioned companies to consider cyber threa…
With the approaching year end most of the companies are already prepared for key US GAAP changes becoming effective soon, for example changes in leasing accounting. There are however more changes upcoming.