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Much of its content is available for free, including all Deloitte-authored newsletters. iGAAP on DART allows access to the full IFRS Standards, linking to and from:Deloitte's authoritative, up-to-date, iGAAP manuals which provide guidance for reporting under IFRS Standards, and The information that you enter in the following pages constitutes your application for a subscription to the Deloitte Accounting Research Tool (DART). Much of its content is available for free, including all Deloitte-authored newsletters. Heads Up is prepared by members of Deloitte's National Office as developments warrant. Welcome to the Deloitte Accounting Research Tool (DART)! What's New on DART? Key Features DART Pricing FAQs Search Tips DART Mobile Application Cookies Notice News 2023 FASB Proposes GAAP Taxonomy Guide on Financial Statement Location Dimensions. aarons com This Heads Up has been updated to reflect discussion from the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments (the "AICPA Conference"). Factors that have contributed to such challenges include bank failures or downgrades; businesses' struggles to raise capital; companies' announcements of layoffs, broader restructuring. General Guidance About New Accounting Standards BEFORE ADOPTION BY THE REGISTRANT. Deloitte and Sinclair bring together sports- and news-watching audiences to explore the future of gameplay and the fan experience through the meta. The Spotlight series is prepared by members of Deloitte's National Office. marlin model 70 parts DART pending content manager is OFF You are here Home Roadmap Series — Leases (December 2023) By accessing this document, you acknowledge that use of this document is limited solely to you or your Company's internal purposes and, solely for the purposes of study, training, and research questions. View all / combine content Cloud Computing Arrangements — Implementation Complexities (October 29, 2019) Revenue Recognition — Identifying Performance Obligations (September 17, 2019) Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over. iGAAP on DART includes Deloitte’s own iGAAP accounting manuals cross linked with the IFRS Standards and other interpretive guidance and publications. Welcome to the Deloitte Accounting Research Tool (DART) Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. DART helps clients comply with tax reform rules, such as FDII and GILTI, and optimize tax cost recovery. NEW YORK, Oct. This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives. 9840 fondren rd 4 Decision-Maker or Service-Provider Fees 55-37 Fees paid to a legal entity's decision maker(s) or service provider(s) are not variable interests if all of the following. ….

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