Deloitte Pulse is a quick guide to ongoing tax and regulatory developments in India that is relevant to Foreign Portfolio Investors (FPIs). It highlights key components of changes, their impact on FPIs, and the way forward. Landscape of e-invoicing in India ...
An instrument’s classification on the balance sheet will affect how returns on the instrument are reflected in an entity’s income statement. Returns on liability-classified instruments are reflected in net income (e.g., interest expense or mark-to-market adjustments), whereas returns on equity-...
CA guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments. It is of interest to companies which have decided to continue to apply IAS 39 and have not adopted IFRS 9 in advance of its effective date.Susan A Wheelan...
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Tyson Foods Texas Instruments United States Steel Textron United Technologies The AES Corporation Universal Health Services The Coca-Cola Company V.F. Corporation The J. M. Smucker Company Viacom The Michaels Companies Walt Disney Time Warner WESCO International Toll Brothers Windstream Holdin...
The 2024 edition of Deloitte’s Life Sciences Industry Accounting Guide addresses topics of relevance to finance and accounting professionals in the life sciences industry, such as acquisitions and divestitures, consolidation, contingencies and loss recoveries, financial instruments, income taxes, leases, ...
Q&A to Roadmap Quick Reference Guide Read more Contents Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Financial Statements Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences Consolidation — Identifying a Controlling Financial Interest ...
based plans. 67 the point in all this is not to discourage driving. rather, the goal for insurance companies is to more accurately price their services, recognizing that previous payment models for insurance were essentially blunt instruments. payd insurance may, however, have another side effect:...
Generative AI: A guide for corporate legal departments What does the future hold for Generative AI and legal services? The potential of Generative AI in legal has captured the imagination of many, and with the emergence of large language models, the legal industry has almost certainly reached its...
2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss model, which is based on expected losses rather than incurred losses. As of the date of this publication, the FASB...