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Deloitte Publications
Accounting Spotlight Newsletter
Accounting Spotlight Newsletter
Periodic newsletter that addresses key issues and challenges related to the implementation of accounting guidance on selected topics.
Contents
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Current Expected Credit Losses Complexities for Commercial Entities
Cloud Computing Arrangements — Implementation Complexities
Revenue Recognition — Identifying Performance Obligations
Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time
Revenue Recognition — Accounting for Costs of Obtaining a Contract
Revenue Recognition — Evaluating Whether an Entity Is Acting as a Principal or as an Agent