The 2020 edition includes several new and revised examples as well as some modifications to previously expressed views to reflect our latest thinking and input from standard setters and regulators. Hospitals. Deloitte Touche Tohmatsu Limited / d ə ˈ l ɔɪ t ˈ t uː ʃ t oʊ ˈ m ɑː t s uː /, commonly referred to as Deloitte, is an Anglo-American multinational professional services network. This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. A Roadmap to the Preparation of the Statement of Cash Flows, This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230, “Statement of Cash Flows.”, Transfers and Servicing of Financial Assets. The new KPMG in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI. 2 Phase 2 – Prepare 16 Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. This 164-page guide deals mainly with accounting for business combinations under IFRS 3(2008). Topics discussed include the basic principles of a carve-out transaction, accounting and disclosure guidance on common balance sheet and income statement items included in carve-out financial statements, and SEC reporting topics that entities should take into account when preparing IPO and other SEC filings. Preparing to adopt the amendments include several steps, such as validating and updating an organization’s inventory of legal entities and updating its financial statement disclosures. Consolidation of the Companies Act, 1985: A Commentary and Guide: Deloitte Haskins & Sells: Amazon.sg: Books On September 20, 2017, the FASB issued for public comment a proposed ASU 1 that would reorganize the consolidation guidance in ASC 8102 by creating a new Codification topic, ASC 812, with separate sections for the guidance on (1) the variable interest entity (VIE) model and (2) the voting interest entity model. IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. It Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. Deloitte Consulting | 182,112 followers on LinkedIn. Deloitte S.C. is part of the Deloitte Touche Tohmatsu Limited network. Amazon.ae: Consolidation of the Companies Act, 1985: A Commentary and Guide: Deloitte Haskins & Sells: Coopers & Lybrand Deloitte We hope that this publication will help readers navigate some of the more challenging aspects of the new credit losses standard. Deloitte guide to IFRS 3 and IAS 27 In July 2008, the Deloitte IFRS Global Office has published Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27 . Handbook: Consolidation September 30, 2020. Deloitte North West Europe will come into effect on June 1, will have 28,000 partners and people, and more than €5bn in annual revenue. The Roadmap reflects guidance issued through November 25, 2020, and discusses several active FASB projects that may result in changes to current requirements. Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13. Deloitte’s U.S.-booked air volume rose 13 percent in 2018 from 2017’s $495.1 million, while U.S. T&E rose 14 percent. ", A Roadmap to Applying the New Revenue Recognition Standard. Deloitte Accounting Research Tool. We have new and used copies available, in 0 edition - starting at . FASB makes targeted improvements to VIE guidance October 01, 2018. With this guide to SAP S/4HANA Finance for group reporting, learn about the new group reporting architecture and data model. This Roadmap is a comprehensive guide to navigating the frequently complex consolidation accounting models. Deloitte has been appointed a strategic partner in Malaysia, offering Sigma Conso solutions and services to optimise financial consolidation and reporting process in organisations. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. The 2020 edition includes new guidance and examples that reflect recent standard-setting and SEC developments. Welcome to the Deloitte Accounting Research Tool (DART). A Roadmap to Impairments and Disposals of Long-Lived Assets and Discontinued Operations (October 2020). Deloitte is one of the Big Four accounting organizations and the largest professional services network in the world by revenue and number of professionals, with headquarters in London, United Kingdom. ASC 480-10 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity. The global convergence towards International Financial Reporting Standards (IFRS) continuously influences the development of German statutory accounting and reporting requirements (German GAAP). 5. 6.1 M&A strategy ... (COGS) through scale and consolidation efficiencies. Biden Defense Team Needs To Speed Consolidation Of Pentagon’s Vulnerable Cloud Architecture Loren Thompson Senior Contributor Opinions … Selecting and implementing the adequate consolidation tool according to the size of your group, the periodicity of your consolidation reporting and the complexity of your operations are some of the key factors to succeed in producing timely and accurate consolidated reports. The Deloitte IFRS Global Office has published Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27. This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt and our insights into and interpretations of how to apply them in practice. Deloitte Phoenix. DTTL does not provide services to clients. Deloitte Chicago. This publication summarizes the changes made by ASU 2009-13 and provides interpretive guidance on applying its provisions. In each of these areas, Deloitte has a specialist team available to assist. Clear Search . This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 280. For ease of reference, we have accompanied our discussion with the related authoritative text. The firm brought in $17 billion in revenue in 2018. This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. The Guide makes extensive references to ‘special purpose entities’ (SPEs). A Roadmap to SEC Reporting Considerations for Guarantees and Collateralizations. This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations. Consolidation Decision Trees 4 Section 1 — Overview of the Consolidation Models 6 1.1 Which Consolidation Model to Apply 6 1.1.2 Is There a Legal Entity? primarily on the complexities of identifying whether a legal entity is a variable Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. The 2020 edition reflects recent developments related to non-GAAP measures, including the SEC’s January 2020 interpretive release that provides guidance on the disclosure and use of key performance indicators and metrics. Provides a brief overview of what outsourcing is, and describes Deloitte’s approaches to Outsourcing Advisory Services (OAS). The 2020 edition reflects Accounting Standards Updates (ASUs) issued by the FASB through October 31, 2020, and includes new and clarified guidance as well as pending content from recently issued ASUs. The guide will then be saved to your iBooks app for future access. A Roadmap to the Presentation and Disclosure of Earnings per Share. A detailed discussion of accounting guidance and related considerations can be found in Deloitte’s “Securitization Accounting,” 11th edition. Configure your master data and integrate transactional data for consolidation using the Data Monitor. Copyright © 2020 Deloitte Development LLC. A Roadmap to Distinguishing Liabilities From Equity. This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations (AROs) in ASC 410-20. Software Revenue Recognition — A Roadmap to Applying ASC 985-605. A Roadmap to SEC Comment Letter Considerations, Including Industry Insights. Comprehensive, easy-to-understand accounting guides on selected 7 1.1.3 Does a Scope Exception Apply? This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance under ASC 830 and IFRS Standards (in Chapter 10). A Roadmap to Non-GAAP Financial Measures and Metrics. Menu . Selecting and implementing consolidation tools. Appendix B includes a disclosure checklist for the alternative disclosures for guaranteed securities, and Appendix C includes a comprehensive example of such disclosures. In addition, as the FASB and IASB continue to converge their guidance on revenue recognition, many entities have begun to assess how the proposed changes may affect them. guide to navigating the frequently complex consolidation accounting models. IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. A Roadmap to Accounting for Equity Method Investments and Joint Ventures. This Roadmap is a comprehensive guide to navigating the frequently complex consolidation accounting models. From within the action menu, select the "Copy to iBooks" option. This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries. All rights reserved. select the “Consolidation” tab at the bottom of the, Be sure to check out other titles in Deloitte’s. Big Permian Basin producer Diamondback Energy FANG announced a pair of big acquisitions designed to enhance its presence in America’s most active shale oil and gas basin on Monday. This was because the decision of whether to consolidate or not was based on ownership percentage and was relatively simple. Shop now. This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures. This publication breaks down the requirements in ASC 8101 and reconstructs them in a logical narrative, making them easier to understand and apply. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. 4. A Roadmap to Consolidation — Identifying a Controlling Financial Interest Eric Ryan is an expert in the enterprise performance management (EPM) space with more than 15 years of experience.. Thiagu Bala is the solution owner for several next-generation consolidation solutions for Deloitte, where he leverages the modern digital finance architecture.. Satyendra Raghav is a specialist in the finance and enterprise performance management practice at Deloitte. A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions. Roadmap-Consolidation of Variable Interest Entities_Deloitte 0310 - Free ebook download as PDF File (.pdf), Text File (.txt) or read book online for free. Deloitte also states that while these requirements do apply the vast majority of the time, they will occasionally adjust them to reflect extenuating circumstances. This Roadmap summarizes key factors for entities to consider in preparing carve-out financial statements (i.e., financial statements derived from those of a larger parent entity). DTTL (also referred to as "Deloitte Global") and each of its member firms are legally separate and independent entities. Deloitte OnLine Is a client-focused website aimed at enhancing your communication and collaboration with the people of Deloitte. ... Investment Manager Selection Guide (PRI, 2020) ... (Deloitte) This 24-page white paper from Deloitte discusses the future impact of technology upon global fund management businesses. Appendix F of the Roadmap summarizes the changes made in the 2019 edition. Financial strain, new modes of care delivery to drive provider consolidation through 2030 As a result of rapid consolidation, the 10 biggest health … Proceed to site anyway, with a sub-optimal experience Buy Consolidation of the Companies Act, 1985: A Commentary and Guide by Deloitte,Haskins & Sells online at Alibris. A Roadmap to the Issuer's Accounting for Debt. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. It breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. A Roadmap to Foreign Currency Transactions and Translations. To find the text in the Roadmap that corresponds to a former Q&A, Deloitte is amongst the "Big Four" professional services firm. Deloitte Houston. Amazon.ae: Consolidation of the Companies Act, 1985: A Commentary and Guide: Deloitte Haskins & Sells: Coopers & Lybrand Deloitte 1 Phase 1 – Assess 10 The first phase of the process where requirements are defined and which vendors to engage with are reviewed. (July 2020), FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Combinations — SEC Reporting Considerations, Consolidation — Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees — SEC Reporting Considerations, Foreign Currency Transactions and Translations, Guarantees and Collateralizations — SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13, Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Software Revenue Recognition — A Roadmap to Applying ASC 985-605, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms, and their related entities. The Deloitte International Tax Source (DITS) is an online database featuring tax rates and information for 66 jurisdictions worldwide and country tax highlights for more than 130 jurisdictions. Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. interest entity (VIE) and whether a reporting entity should consolidate the VIE, it Deloitte Financial Consolidation App contains reports that helps clients adopt a step by step approach to see the differences in GL accounts compared to a previous year Users in a single DB, can drill down to multiple reports to identify what are the main sources of differences – including type of journal, GL account details and also Entity A Roadmap to SEC Reporting Considerations for Business Combinations. More than 240,000+ people are employed with Deloitte… DTTL (also referred to as "Deloitte Global") does not provide services to clients. 7 1.1.5 Is the Legal Entity a VIE? Skip to main content; Skip to navigation Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). Please install the latest version of Internet Explorer or Chrome. This publication explores some of the key differences between IFRS® Standards and U.S. GAAP effective as of January 1, 2021, for public business entities that have a calendar-year annual reporting period. Published on: 05 Jan 2012 Deloitte (Spain) has published Plan General de Contabildad y Normas de Consolidatión Guía de bolsillo, an updated pocket guide to Spanish GAAP applicable to individual companies and unlisted consolidated groups (listed consolidated groups are subject to IFRSs as adopted by the EU).. A Roadmap to SEC Reporting Considerations for Equity Method Investees. Consolidation; Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow. As employee, whether straight out of school or experienced, this forms the best possible foundation of obtaining M&A experience from day one. So, if you have a particularly good reason for why you do not have one or more of the entry requirements, Deloitte welcomes you to apply and will take your circumstances into account. Globalization will drive future consolidation among smaller firms. Deloitte New York (HQ) New York – National Office 30 Rockefeller Plaza, 41st Floor New York, NY 10112-0015 United States. also addresses the voting interest entity model and provides a framework for its While the discussion focuses Has its presence in over 150 countries. A Roadmap to Accounting for Contingencies, Loss Recoveries, and Guarantees (October 2020). 1. ... • consolidation outcomes for entities that were previously within the scope of SIC-12 can change because: – exposure to risks and rewards is only an indicator of control under IFRS 10 and is not 2016-13, Measurement of Credit Losses on Financial Instruments (codified in ASC 326), with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. We have new and used copies available, in 1 editions - starting at $6.73. It breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. Deloitte Corporate Finance is the leading Danish M&A adviser and we have an increasing high level of activity. A guide to Mergers and Acquisitions in the UK ... considerations. The tool used to consolidate is as much important as your process. Deloitte has business –led and IT-enabled approach to the clients 2. Deloitte Ireland LLP is a limited liability partnership registered in Northern Ireland with registered number NC1499 and its registered office at 19 Bedford Street, Belfast BT2 7EJ, Northern Ireland. Welcome to ComplianceWeek.com. This Roadmap is a comprehensive guide to navigating the frequently complex consolidation accounting models. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. 3. 7 1.1.4 Does the Reporting Entity Hold a Variable Interest in the Legal Entity? This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format. Consolidation of the Companies Act, 1985: A Commentary and Guide: Deloitte Haskins & Sells: Amazon.sg: Books We hope that this publication will enable entities to deal with some of the more challenging aspects of ASC 842. This 164-page guide deals mainly with accounting for business combinations under IFRS 3(2008). About Deloitte & the Deloitte assessment centre. 7 1.2 The VIE Model 8 This Roadmap replaces the Deloitte Q&As that were contained in Prior to FIN 46R, now incorporated into ASC 810, consolidation was a largely mechanical process. Shop now. DTTL and each of its member firms are legally separate and independent entities. The current Plan General de Contabilidad (Spanish National Chart of Accounts) … Copyright © 2020 Deloitte Development LLC. The 2020 edition of this Roadmap includes several new discussions, as well as some modifications to previously expressed views, to reflect our latest thinking and input from standard setters and regulators. Knowledge to meet these challenges head on to variable returns and the ability affect. Like a good time to think about long-term solutions 1.1.4 Does the Reporting Hold. 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M & a adviser and we have accompanied our discussion with the knowledge to meet these head... Strategy... ( COGS ) through scale and consolidation efficiencies on Guarantees specialist team available to assist ASC.. Not provide services to clients such disclosures for Guarantees and Collateralizations by Deloitte, Haskins & Sells OnLine at.. Have new and used copies available, in 0 edition - starting at periods beginning on or after 1 2013.