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)
Sustainability Spotlight
Financial Reporting Spotlight
- Disclosure Trends From the 2024 Reporting Season (April 2025)
- Disclosure Trends From the 2023 Reporting Season (March 2024)
Industry Spotlights
- Aerospace & Defense Spotlight — Accounting and Compliance Considerations for U.S. Government Contractors (August 2024)
- Aerospace & Defense Spotlight — Information Security Considerations for U.S. Government Contractors (December 2023)
- Aerospace & Defense Spotlight — Considerations Related to the Estimate-at-Completion Process (December 7, 2023)
- Government & Public Services Spotlight — U.S. Department of Education’s Final Rule Related to Financial Responsibility and Other Matters — Effective Date Approaching (June 2024)
- 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)
- Media & Entertainment Spotlight — Navigating ASU 2019-02 (May 2019)
- Mining Spotlight — Implementing the SEC’s Final Rule on Modernizing Mining Property Disclosures (September 2020)
- Renewables Spotlight — Update on Renewable Power Issues (December 2023)
- Renewables Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Consolidation (September 2023)
- 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 — Consideration of Draft Updates to the AICPA Guide on Valuing Equity Securities (March 28, 2025)
- Technology Spotlight — Accounting Considerations Related to SaaS Resellers’ Arrangements (February 14, 2025)
- Technology Spotlight — Accounting for the Development of Generative AI Software Products (October 7, 2024)
- 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)