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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

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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 4 — Presentation

Chapter 4 — Presentation

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Chapter 4 — Presentation

Chapter 4 — Presentation

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Chapter 4 — Presentation

4.1 Presentation of Financial Statements

4.2 Noncurrent Assets Held for Sale and Discontinued Operations

4.3 Statement of Cash Flows

4.4 Changes in Accounting Principle, Changes in Accounting Estimate, and Error Corrections

4.5 Earnings per Share

4.6 Segment Reporting

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Accounting Research Tool

Copyright © 2024 Deloitte Development LLC. All rights reserved.