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2021

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FASB Proposes Enhanced Disclosures About Supplier Finance Programs (December 20, 2021)Highlights of the 2021 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2021)FASB Provides Guidance on Disclosures Regarding Government Assistance (December 3, 2021)#DeloitteESGNow — Setting the Standard: When ESG and Climate Reporting Meet Financial Reporting (November 22, 2021)FASB Modifies Accounting Policy Election for Lessees That Are Not Public Business Entities (November 12, 2021)Accounting Considerations for Environmental Objectives (November 4, 2021)FASB Provides Guidance on Recognizing and Measuring Contract Assets and Contract Liabilities From Contracts With Customers Acquired in a Business Combination (November 2, 2021)FASB Proposes Clarifications to Fair Value Measurement Guidance (October 27, 2021)FASB Offers Practical Expedient to Nonpublic Entities for Measuring Equity-Classified Share-Based Payment Awards (October 26, 2021)U.S. Regulatory and Standard-Setting Activities Related to Group Audits (October 15, 2021)SEC Publishes Sample Comments on Climate-Change Disclosures (September 27, 2021)FASB Makes Targeted Improvements to Leasing Guidance for Lessors With Leases Containing Variable Lease Payments (July 27, 2021)#DeloitteESGnow — The ESG Regulatory Whirlwind: Accountability on the Horizon (June 4, 2021)Do ESG Matters Affect Accounting and Financial Reporting Today? (May 26, 2021)FASB Proposes Further Improvements to Hedge Accounting Guidance (May 21, 2021)FASB Provides Private Companies and Not-for-Profit Entities With an Accounting Alternative for Evaluating Goodwill Impairment Triggering Events (April 8, 2021)SEC Requests Input on Climate-Related and Other ESG Disclosures (March 22, 2021)FASB Provides a Practical Expedient for Private-Company Franchisors on the Identification of Performance Obligations Under ASC 606 (January 29, 2021)FASB Issues ASU to Refine the Scope of ASC 848 in Response to Reference Rate Reform (January 11, 2021)