In depth

Analysis, views, and insight on significant financial reporting developments

In depth: The leasing standard - A comprehensive look at the new model and its impact

08/30/16

The FASB has issued its new lease accounting standard, which will impact almost all entities, particularly lessees. Industry focused supplements now available.

In depth: Entertainment and media industry supplement to leasing standard

09/29/16

This supplement to our In depth on leases highlights areas that could create challenges for entertainment and media companies.

In depth: The leasing standard - A comprehensive look at the new model and its impact

09/29/16

The FASB has issued its new lease accounting standard, which will impact almost all entities, particularly lessees.

In depth: Pharmaceutical and Life Sciences industry supplement to leasing standard

09/01/16

This supplement to our In depth on leases highlights areas that could create challenges for pharmaceutical and life sciences companies.

In depth: Insurance industry supplement to leasing standard

08/17/16

This supplement to our In depth on leases highlights areas that could create challenges for insurance companies.

In depth: Technology industry supplement to leasing standard

08/15/16

This supplement to our In depth on leases highlights areas that could create challenges for technology companies.

In depth: The FASB’s new financial instruments impairment model

07/11/16

On June 16, the FASB issued new impairment guidance for financial instruments that will impact all reporting entities.

In depth: Insurance-Q3 targeted improvements to long-duration contract accounting

06/24/16

The FASB is expected to propose significant changes to the accounting for long-duration life insurance in Q3 2016.

In depth: Retail and consumer industry supplement to leasing standard

05/26/16

This supplement to our In depth on leases highlights areas that could create challenges for retail & consumer companies.

In depth: Revenue standard is final – A comprehensive look at the new model (Insurance entities industry supplement)

05/16/16

The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for insurance entities as they transition to the new revenue standard.

In depth: Assessing whether an equity investment has a readily determinable fair value

05/02/16

The amended definition of readily determinable fair value may impact accounting and disclosure for equity securities.