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Read more Quick Links Roadmaps ESG Financial Reporting Resources US GAAP SEC Key Dates Subscribe to Deloitte’s Newsletters Recent Deloitte Publications Featured content Roadmap: Segment Reporting (May 2024) Health Tech Industry Accounting Guide (April 2024) Heads Up — FASB Issues ASU to Remove Concepts Statement References From Codification (April 24, 2024) Financial Reporting Alert 24-2 — Financial Reporting and Accounting Considerations Related to the Current Commercial Real Estate and Banking Macroeconomic Environment (April 16, 2024) Financial Reporting Alert 24-1 — Frequently Asked Questions About Pillar Two” (March 5, 2024; Updated April 15, 2024) Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (April 2024) Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule (March 15, 2024; Updated April 8, 2024) Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule (March 6, 2024; Last Updated April 8, 2024) Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2024) Roadmap: Transfers and Servicing of Financial Assets (April 2024) Recent Updates May 13, 2024 SEC Proposes Requirements Related to Customer Identification Programs The SEC — in conjunction with the Financial Crimes Enforcement Network of the U.S. Department of the Treasury — has released a proposed rule that would require certain investment advisers that meet the definition of a financial institution” in the Bank Secrecy Act of 1970 (i.e., SEC-registered investment advisers and exempt reporting advisers) to establish, document, and maintain written custome Read more May 13, 2024 PCAOB Releases New Auditing and Quality Control Standards The PCAOB has released two new auditing and quality control standards. Read more May 10, 2024 On the Radar — Segment Reporting (May 2024) This publication briefly summarizes key issues and developments related to segment reporting, including the FASB’s issuance of ASU 2023-07. Read more May 10, 2024 FASB Holds May 8 Meeting At its May 8, 2024, meeting, the FASB discussed its projects on (1) disaggregation of income statement expenses, (2) postimplementation review of the Board’s standard on revenue from contracts with customers (ASC 606), and (3) the proposed measurement chapter of the Board’s conceptual framework. Read more May 10, 2024 Roadmap: Segment Reporting (May 2024) This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280. Read more May 9, 2024 SEC Staff Reminds Issuers of Reporting and Disclosure Requiremen The SEC has released a statement to assist issuers in complying with their disclosure and reporting obligations” in view of its recent administrative and cease-and-desist order against the auditing firm BF Borgers CPA PC, which the SEC found to have committed numerous audit-related violations under PCAOB and SEC standards. Read more May 6, 2024 PCAOB Issues Publication on Auditing Considerations Related to Commercial Real Estate The PCAOB has released a spotlight publication Auditing Considerations Related to Commercial Real Estate. Read more May 3, 2024 Audit Committee Brief — May 2024 The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees. Read more Load more Go to Recent Updates News May 13, 2024 SEC Proposes Requirements Related to Customer Identification Programs The SEC — in conjunction with the Financial Crimes Enforcement Network of the U.S. Department of the Treasury — has released a proposed rule that would require certain investment advisers that meet the definition of a financial institution” in the Bank Secrecy Act of 1970 (i.e., SEC-registered investment advisers and exempt reporting advisers) to establish, document, and maintain written custome Read more May 13, 2024 PCAOB Releases New Auditing and Quality Control Standards The PCAOB has released two new auditing and quality control standards. Read more May 10, 2024 FASB Holds May 8 Meeting At its May 8, 2024, meeting, the FASB discussed its projects on (1) disaggregation of income statement expenses, (2) postimplementation review of the Board’s standard on revenue from contracts with customers (ASC 606), and (3) the proposed measurement chapter of the Board’s conceptual framework. Read more May 9, 2024 SEC Staff Reminds Issuers of Reporting and Disclosure Requiremen The SEC has released a statement to assist issuers in complying with their disclosure and reporting obligations” in view of its recent administrative and cease-and-desist order against the auditing firm BF Borgers CPA PC, which the SEC found to have committed numerous audit-related violations under PCAOB and SEC standards. Read more May 6, 2024 PCAOB Issues Publication on Auditing Considerations Related to Commercial Real Estate The PCAOB has released a spotlight publication Auditing Considerations Related to Commercial Real Estate. Read more May 1, 2024 PCAOB Issues Publication on Root Cause Analysis The PCAOB has released a spotlight publication that addresses the importance of root cause analysis (RCA) to enhancing audit quality. Read more April 29, 2024 PCAOB’s Investor Advisory Group Requests Nominations Related to Critical Audit Matters The PCAOB’s Investor Advisory Group (IAG) has announced that it is requesting feedback regarding what should be considered the most decision-useful critical audit matters or key audit matters that were included in public-company audit reports on Form 10-K or Form 20-F for 2023. Read more April 29, 2024 PCC Holds April 18 Meeting The Private Company Council (PCC) held a meeting with the FASB on April 18, 2024. Read more Load more Go to News Deloitte Accounting Research Tool Terms of Use Privacy Cookies Contact Us FAQs Copyright © 2024 Deloitte Development LLC. All rights...