In depth

Analysis, views, and insight on significant financial reporting developments

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: 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.

In depth: Variation margin on derivatives: Changes coming?

04/21/16

Rule changes may impact the legal characterization of variation margin on centrally cleared derivatives.

In depth: Stock-based compensation guidance to increase income statement volatility (revised April 25, 2016)

04/19/16

The FASB’s share-based payment simplification guidance is expected to significantly impact net income and cause volatility.

In depth: Revenue standard is final – A comprehensive look at the new model (Transportation and logistics industry supplement)

04/13/16

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 transportation and logistics entities as they transition to the new revenue standard.

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

03/02/16

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

In depth: New guidance on recognition and measurement to impact financial instruments

01/29/16

New FASB guidance on recognition and measurement will impact certain equity investments and financial liabilities.