Deloitte
Accounting Research Tool
Clear
Search
Menu
Quick Links
Accounting
Auditing
Publications
News
Help
Log in / Subscribe
US Standards
iGAAP
GAAP in the UK
US Standards
Log in / Subscribe
US Standards
Accounting
Codification
Notice to Constituents
General Principles
Presentation
Assets
Liabilities
Equity
Revenue
Expenses
Broad Transactions
Industry
Master Glossary
Accounting Standards Updates
Proposed Accounting Standards Updates
Maintenance Updates
Other Exposure Documents
Pre-Codification Standards
FASB
FASB Accounting Standards Codification Manual
Find the GAAP Tool
FASB Literature
SEC
SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)
SEC Reporting Interpretations Manual
SEC Staff Bulletins
SEC Forms
New SEC Rules, Reports, and Studies
EDGAR Filer Manual
SEC Financial Reporting Manual
SEC Material — Supplement
Government
GASB Pronouncements
Other
LIFO Issues Paper
Archive
US GAAP
SEC
Government
Auditing
AICPA
Professional Standards
Technical Practice Aids
Trust Services Principles, Criteria, and Illustrations
Principles and Criteria for XBRL-Formatted Information
New Technical Practice Aids
Audit and Accounting Guides & Audit Risk Alerts
Accounting Trends and Techniques
Practice Aids
New SASs, SSAEs, and SSARSs
AICPA Issues Papers
PCAOB
PCAOB Standards and Related Rules
Recent PCAOB Standards and Related Rules
PCAOB Material — Supplement
Other
Other Publications, Press Releases, and Reports
Archive
AICPA
PCAOB
Other
Publications
Deloitte Publications
Accounting for Income Taxes
Accounting Roundup Newsletter
Accounting Spotlight Newsletter
Audit & Assurance Update Newsletter
Audit Committee Brief Newsletter
CFO Insights Newsletter
CFO Signals Survey
Dbriefs Financial Reporting Presentations
Deloitte Accounting Journal
Deloitte Comment Letters
EITF Snapshot Newsletter
Financial Reporting Alerts
Financial Reporting Checklists
Heads Up Newsletter
Industry Publications
Key Dates
TRG Snapshot Newsletter
Other Publications
Additional Deloitte Guidance
Roadmap Series
Business Combinations
Business Combinations — SEC Reporting Considerations
Carve-Out Transactions
Comparing IFRS Standards and U.S. GAAP
Consolidation — Identifying a Controlling Financial Interest
Contingencies and Loss Recoveries
Contracts on an Entity's Own Equity
Convertible Debt
Credit Losses
Disposals of Long-Lived Assets and Discontinued Operations
Distinguishing Liabilities From Equity
Earnings per Share
Environmental Obligations and Asset Retirement Obligations
Equity Method Investments and Joint Ventures
Equity Method Investees — SEC Reporting Considerations
Fair Value Measurements and Disclosures
Foreign Currency Transactions and Translations
Income Taxes
Initial Public Offerings
New Leasing Standard
Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13
Noncontrolling Interests
Non-GAAP Financial Measures
Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08
New Revenue Recognition Standard
SEC Comment Letter Considerations, Including Industry Insights
Segment Reporting
Share-Based Payment Awards (2019)
Share-Based Payment Awards (2015)
Software Revenue Recognition — A Roadmap to Applying ASC 985-605
Statement of Cash Flows
Roadmaps Currently Available Only as a PDF
Q&A to Roadmap Quick Reference Guide
Archive
Deloitte Publications
News
Financial News
Recent News
All News
Quick Filters
Deloitte
FASB
GASB
SEC
AICPA
Help
DART Help
Welcome to the Deloitte Accounting Research Tool (DART)!
What's New on DART?
Key Features
DART Pricing
FAQs
Search Tips
Cookies Notice
Home
Publications
Deloitte Publications
Accounting Spotlight Newsletter
Previous Section
Next Section
DART pending content manager is OFF
You are here
...
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
View all / combine content
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