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Featured content
| Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals |
| Roadmap: Statement of Cash Flows (June 2025) |
| Accounting Spotlight — Accounting for Transferable Tax Credits (June 27, 2025) |
| Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (June 2025) |
| Quarterly Accounting Roundup: Second Quarter — 2025 |
| Roadmap: Share-Based Payment Awards (June 2025) |
| Roadmap: Current Expected Credit Losses (June 2025) |
| Roadmap: SEC Reporting Considerations for Business Acquisitions (June 2025) |
| Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025) |
| Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025) |
| Roadmap: Leases (May 2025) |
| Roadmap: Digital Assets (May 2025) |
Recent Updates
| June 30, 2025 |
| On the Radar — Statement of Cash Flows (June 2025) |
| Because ASC 230 is largely principles-based, financial statement preparers must exercise significant judgment when classifying certain cash receipts and payments in their statement of cash flows. Given the lack of prescriptive rules, cash flow presentation continues to challenge financial statement preparers, as noted in recent statements made by regulators. As a result, the FASB has continued to Read more |
| June 30, 2025 |
| Roadmap: Statement of Cash Flows (June 2025) |
| This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230. The accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements, and registrants continue to receive comments from the SEC sta Read more |
| June 27, 2025 |
| Accounting Spotlight — Accounting for Transferable Tax Credits (June 27, 2025) |
| This publication addresses questions that have arisen in practice related to the accounting for transferable tax credits by entities that generate such credits as well as those that purchase them. Read more |
| June 27, 2025 |
| SEC Holds Roundtable on Executive Compensation |
| On June 26, 2025, the SEC held a roundtable to consider whether the current disclosure requirements related to executive compensation achieve the Commission’s objectives. Read more |
| June 27, 2025 |
| SEC Extends Date for Compliance With Amendments to Broker-Dealer Customer Protection Rule |
| The SEC has extended to June 30, 2026, the date for compliance with amendments to Rule 15c3-3 (known as the broker-dealer customer protection rule). Read more |
| June 27, 2025 |
| FASB Holds June 25 Meeting |
| At its June 25, 2025, meeting, the FASB discussed the feedback it received on its proposed ASU on accounting for government grants by business entities. Read more |
| June 26, 2025 |
| Roadmap: Guarantees and Collateralizations — SEC Reporting Considerations (June 2025) |
| This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. Read more |
| June 26, 2025 |
| On the Radar — SEC Reporting Considerations for Guarantees and Collateralizations (June 2025) |
| This publication briefly summarizes key considerations related to applying the disclosure requirements for certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. Read more |
News
| June 27, 2025 |
| SEC Holds Roundtable on Executive Compensation |
| On June 26, 2025, the SEC held a roundtable to consider whether the current disclosure requirements related to executive compensation achieve the Commission’s objectives. Read more |
| June 27, 2025 |
| SEC Extends Date for Compliance With Amendments to Broker-Dealer Customer Protection Rule |
| The SEC has extended to June 30, 2026, the date for compliance with amendments to Rule 15c3-3 (known as the broker-dealer customer protection rule). Read more |
| June 27, 2025 |
| FASB Holds June 25 Meeting |
| At its June 25, 2025, meeting, the FASB discussed the feedback it received on its proposed ASU on accounting for government grants by business entities. Read more |
| June 24, 2025 |
| GASB Releases Implementation Guide |
| The GASB has released an implementation guide containing Q&As that “clarify, explain, or elaborate on certain GASB pronouncements.” Read more |
| June 24, 2025 |
| SEC Updates Regulation S-K C&DIs |
| The staff in the SEC’s Division of Corporation Finance has updated its Regulation S-K compliance and disclosure interpretations (C&DIs) related to legal proceedings. Read more |
| June 20, 2025 |
| FASB Holds June 18 Meeting |
| At its June 18, 2025, meeting, the FASB discussed its project on narrow-scope improvements to the interim reporting guidance in ASC 270 — specifically, the feedback received on its proposed ASU on this topic. Read more |
| June 16, 2025 |
| PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers |
| The PCAOB has released its annual report on its inspection program related to audits of broker-dealers. Read more |
| June 16, 2025 |
| SEC Announces New Appointments |
| The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025. Read more |
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