Insight

Broad transactions reference library

All publications relevant to broad transactions.

Handbook: Asset acquisitions

May 12, 2023

Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
FASB issues ASU to extend relief for LIBOR transition

December 21, 2022

Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
FASB removes goodwill project from its technical agenda

June 23, 2022

At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
Handbook: Consolidation

May 25, 2022

Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
Handbook: Accounting for bankruptcies

March 02, 2022

Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
Handbook: Consolidation

September 07, 2021

Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
FASB provides relief for discounting transition

January 08, 2021

Reference rate reform relief extended to derivatives impacted by discounting transition.
Handbook: Service concession arrangements

April 29, 2020

KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
March 2020 Quarterly Outlook

March 18, 2020

KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
FASB provides relief for reference rate reform

March 13, 2020

Optional relief now available to companies preparing for discontinuation of interest rates such as LIBOR.
December 2019 Quarterly Outlook

December 18, 2019

KPMG’s quarterly update on accounting and financial reporting developments, including recent SEC and FASB activity.
September 2019 Quarterly Outlook

September 02, 2019

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
June 2019 Quarterly Outlook

June 03, 2019

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
March 2019 Quarterly Outlook

March 15, 2019

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 2018 Quarterly Outlook

December 19, 2018

KPMG’s quarterly update on accounting and financial reporting developments, SEC activity and major FASB standards.
Targeted improvements for collaborative arrangements

November 05, 2018

KPMG reports on ASU 2018-18, clarifying the interaction between collaborative arrangements and the new revenue standard.
September 2018 quarterly outlook

September 14, 2018

KPMG’s quarterly update on recent accounting and financial reporting developments, including SEC activity and major FASB standards.
FASB amends fair value disclosure requirements

August 30, 2018

The FASB has amended the fair value disclosure requirements as part of its broader disclosure framework project.
Argentina: Highly inflationary considerations

July 05, 2018

KPMG reports on Argentina’s classification as having a highly inflationary economy and explains what actions companies need to take.
June 2018 quarterly outlook

June 04, 2018

KPMG’s quarterly update on recent accounting and financial reporting developments, including tax reform, SEC activity and major FASB standards.

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IFRS Institute

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

ARO

The KPMG accounting research website to access additional resources for your financial reporting needs.

The KPMG accounting research website to access additional resources for your financial reporting needs.