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2013-06 Fair Value Measurements and Disclosures (Topic.An Amendment of the FASB Accounting Standards CodificationTM No. Sorry page cannot be found. This Subtopic does not provide guidance for direct-response advertising (see Subtopic 340-20) whose primary purpose is to elicit sales to customers who can be shown to have responded specifically to the advertising and that results in probable future benefits. 720-45 Business and Technology Reengineering ASC 720-45 notes the following: This Subtopic provides guidance on costs associated with business process reengineering and information technology transformation projects. 2011-06 July 2011 Fees Paid to the Federal Government by Health Insurers a consensus of the FASB Emerging Issues Task Force FASB Accounting Standards CodificationWelcome. Information technology transformation projects that involve software packages (sometimes called enterprise software) recently have been undertaken by entities that must reengineer their business processes to connect into that software rather than modify that software to connect into their existing business processes. CONTACT US HELP ADVANCED SEARCH HOME STANDARDS PROJECTS MEETINGS REFERENCE LIBRARY NEWS & MEDIA ABOUT US STORE . Below is an overview of each Subtopic. Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in Deloitte's Technical Library Web site (subscription required).