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Publications

Roadmap Series

Roadmap Series

Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
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Asset AcquisitionsBusiness Combinations (2019)Business Combinations — SEC Reporting Considerations (2019)Carve-Out Transactions (2019)Common-Control TransactionsComparison of IFRS Standards and U.S. GAAPConsolidation — Identifying a Controlling Financial Interest (2019)Contingencies and Loss RecoveriesContracts on an Entity's Own Equity (2019)Convertible DebtDisposals of Long-Lived Assets and Discontinued Operations (2019)Distinguishing Liabilities From Equity (2019)Earnings per Share (2019)Environmental Obligations and Asset Retirement Obligations (2019)Equity Method Investments and Joint Ventures (2019)Equity Method Investees — SEC Reporting Considerations (2019)Foreign Currency Transactions and Translations (2019)Income Taxes (2018)Initial Public Offerings (2019)New Leasing Standard (2019)Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13Noncontrolling Interests (2019)Non-GAAP Financial Measures (September 2019)Pushdown AccountingQualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08New Revenue Recognition Standard (2019)SEC Comment Letter Considerations, Including Industry Insights (2019)Segment Reporting (2019)Share-Based Payment Awards (2018)Share-Based Payment Awards (2015)Software Revenue Recognition — A Roadmap to Applying ASC 985-605Statement of Cash Flows (2019)A Roadmap to Accounting for Income Taxes (2018)Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08A Roadmap to Accounting for Share-Based Payment Awards (2015)Software Revenue Recognition: A Roadmap to Applying ASC 985-605 (Third Edition)Q&A to Roadmap Quick Reference Guide