Expenses

Discussion and analysis of significant issues related to accounting for expenses.

Income tax accounting impacts of COVID-19

Potential impacts to income tax accounting, including interim estimates and valuation allowances.

Read more

Income taxes

Share-based compensation

Other compensation

From the reference library

SEC issues guidance for spring-loaded comp awards

SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.
Income tax accounting impacts of COVID-19

Updated: Potential impacts to income tax accounting, including interim estimates and valuation allowances.
Compensation and benefits impacts of COVID-19

Updated: Potential accounting implications of the coronavirus on various compensation and benefit arrangements.
Accounting for share-based payments to nonemployees

The FASB’s proposed ASU would align the accounting for employee and nonemployee share-based payments.
UK court ruling could affect pension obligations

A recent UK court ruling may increase pension obligations of companies with UK pension plans.
FASB proposes improvements for episodic TV series

FASB seeks to address cost capitalization for episodic television series, a consensus of the EITF.

Upcoming & archived expenses CPE webcasts

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG.

Receive timely updates on accounting and financial reporting topics from KPMG.

KPMG handbooks

KPMG experts and professionals continually research, update and produce many publications.

KPMG experts and professionals continually research, update and produce many publications.

Access our publications

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.

IFRS Institute

More in-depth analysis, examples and insights on International Financial Reporting Standards.

More in-depth analysis, examples and insights on International Financial Reporting Standards.