德勤：在变动利息实体和软件收入确认方面的指引（英文）

27 September 2007: Deloitte `roadmaps` on VIEs and software revenue

               Consolidation of Variable Interest Entities: A Roadmap to Applying Interpretation 46(R)`s Consolidation Guidance (Third Edition) (PDF 4,465k) updates the second edition of this Roadmap. The new release includes more than 140 questions and answers and reflects recent FASB and SEC developments and Deloitte & Touche LLP`s recent experience in practice. Fin 46(R) deals with how to identify the party with a controlling financial interest in an entity, for purposes of consolidation, when the controlling financial interest may be achieved through arrangements that do not involve voting interests.

       变动利息实体的合并：应用合并指引46号解释的路标（第三版）(PDF 4,465k)对第二版作了更新。新的版本包含了超过140个关于FASB和 SEC的新发展和德勤在实务中新经验的问题和解答。46号解释主要说明了为了合并，当财务利息可以通过策划来进行控制的情况下，如何识别在一个实体中控制财务利息的合作行为。

       Software Revenue Recognition: A Roadmap to Applying AICPA SOP 97-2

 (PDF 1,823k) addresses many of the revenue recognition issues raised by AICPA Statement of Position (SOP) 97-2. The Roadmap is designed to help financial statement users, preparers, and auditors understand the SOP as well as subsequent guidance that has been issued on the subject.

                      软件收入确认：应用AICPA SOP 97-2的路标 (PDF 1,823k) 说明了许多AICPA关于披露标准操作程序(SOP)97-2的收入确认事项。这个指引被设计来帮助财务报表使用者，准备使用者和审计者理解SOP与随后此方面的指引。

        Other publications in the `roadmap` series address employer pension accounting, business combinations and goodwill, uncertainty in income taxes, and share-based payment. They May Be Found Here.

   其他在“路标”系列的出版物讲解了雇员退休金会计，商业合并与商誉，收入所得税的不确定性和按股支付。他们可以在此找到。

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