Spotlight Series
Analyses of key issues and challenges related to recent accounting and financial
reporting developments, including ESG and industry matters.
Accounting Spotlights
- Considerations for Commercial Entities Implementing the Current Expected Credit Loss Standard in 2023 (January 30, 2023)
- Accounting and Reporting Considerations for Environmental Credits (October 7, 2022)
- Lease Accounting — Planning on Going Public? What You Need to Know About the Potential ASC 842 Implications (August 16, 2022)
- The Metaverse — Accounting Considerations Related to Nonfungible Tokens (June 21, 2022)
- Cloud Migration Complexities (March 29, 2022)
- Lease Accounting — Real Estate Rationalization 101: Current Market Trends and the Potential Accounting Implications From a Lessee’s Perspective (March 30, 2021)
- Current Expected Credit Losses — Postadoption Complexities (October 28, 2020)
- Going Concern — Key Considerations Related to Performing a Comprehensive Assessment (July 8, 2020)
- Revenue Recognition — Contract Modifications (June 29, 2020)
- Accounting for Costs Incurred in the Application of Agile Software Development (May 13, 2020)
- Cloud Computing Arrangements — Implementation Complexities (October 29, 2019)
- Revenue Recognition — Identifying Performance Obligations (September 17, 2019)
- Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time (June 24, 2019)
- Revenue Recognition — Evaluating Whether an Entity Is Acting as a Principal or as an Agent (May 28, 2019)
- Revenue Recognition — Accounting for Costs of Obtaining a Contract (April 5, 2019)
ESG Spotlight
Financial Reporting Spotlight
- Disclosure Trends From the 2023 Reporting Season (March 2024)
Industry Spotlights
- Aerospace and Defense Spotlight — Key Differences Between ASC 605-35 (Formerly SOP 81-1) and ASC 606 (February 2019)
- Insurance Spotlight — FASB Tentatively Decides to Propose a One-Year Deferral of the Effective Date of Targeted Improvements to the Accounting for Long-Duration Contracts (June 2020)
- Insurance Spotlight — FASB Defers Effective Dates of Targeted Improvements to the Accounting for Long-Duration Contracts (November 2019)
- Media & Entertainment Spotlight — Navigating ASU 2019-02 (May 2019)
- Mining Spotlight — Implementing the SEC’s Final Rule on Modernizing Mining Property Disclosures (September 2020)
- Power & Utilities Spotlight — Deploying New Tools to Elevate Risk Management as Power and Utilities Companies Become More Digital (April 2019)
- Renewables Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Virtual Power Purchase Agreements (December 5, 2022)
- Retail & Distribution Spotlight — Accounting Considerations Related to Retail Media Networks (October 2022)
- Technology Spotlight — Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021)
- Technology Spotlight — Applying the Revenue Standard to Identify the Performance Obligations in Arrangements That Include Smart Devices, Updates, and Cloud-Based Services (April 2021)
- Technology Spotlight — Scoping Considerations Related to Accounting for Software and Software-Related Costs (June 2020)