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Notice to Constituents 100 | General Principles 200 | Presentation 300 | Assets 400 | Liabilities 500 | Equity 600 | Revenue 700 | Expenses 800 | Broad Transactions 900 | Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature

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

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PCAOB Standards and Related Rules PCAOB Material — Supplement

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Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Financial Statements Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences Consolidation — Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06)Current Expected Credit Losses Debt Derivatives 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 (Including the Fair Value Option)Foreign Currency Matters Goodwill and Intangible Assets Greenhouse Gas Protocol Reporting Considerations Guarantees and Collateralizations — SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Statement of Cash Flows Transfers and Servicing of Financial Assets Q&A to Roadmap Quick Reference Guide

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Deloitte's Roadmap: Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences

Chapter 1 — Assets

Chapter 1 — Assets

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Chapter 1 — Assets

Chapter 1 — Assets

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Chapter 1 — Assets

1.1 Investments in Loans and Receivables

1.2 Investments in Debt and Equity Securities

1.3 Investments — Equity Method and Joint Ventures

1.4 Inventories

1.5 Intangible Assets

1.6 Property, Plant, and Equipment

1.7 Impairment of Assets

1.8 Digital Assets

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Accounting Research Tool

Copyright © 2024 Deloitte Development LLC. All rights reserved.