High-level summaries of emerging issues and trends related to the accounting and financial reporting topics addressed in our Roadmap series, bringing the latest developments into focus. The basics of income tax accounting Under ASC 740, the amount of income tax expense an entity must record in ea...
They may also receive questions related to specific plan assets and significant concentrations of risk and be required to provide enhanced disclosures in accordance with ASC 715-20-50-1(d). For more information, see Section 2.17 of Deloitte’s Roadmap SEC Comment Letter ...
The Division has also raised questions about specific plan assets and significant concentrations of risk and required enhanced disclosures in accordance with ASC 715-20-50-1(d). For more information, see Section 2.17 of Deloitte’s Roadmap SEC Comment Letter Considerations, Including I...
See Deloitte’s May 22, 2018, journal entry for a discussion of how to present the effect of ASC 606 on comparable periods in MD&A. For more information about non-GAAP measures and individually tailored accounting principles, see Deloitte’s A Roadmap to Non-G...