KPMG's publications, guidance, examples and insights to give you an advantage in understanding pervasive issues related to accounting for expenses.
January 18, 2019
EITF aligns the accounting and disclosure for episodic television series to the guidance applicable to film.
August 30, 2018
KPMG reports on the FASB’s new ASU on customers’ accounting for implementation costs in cloud computing arrangements (CCAs) based on a consensus of the FASB’s Emerging Issues Task Force (EITF)
July 12, 2018
The Court’s decision makes it clear that businesses can no longer rely on lack of physical presence to avoid collecting and remitting sales and use taxes.
June 27, 2018
KPMG reports on ASU 2017-09, which clarifies what constitutes a modification of a share-based payment award. The ASU specifies when companies will need to apply modification accounting under ASC 718-20.
June 25, 2018
KPMG reports on the FASB’s ASU that clarifies how not-for-profits and others account for grants and similar transactions
June 22, 2018
KPMG reports on ASU 2018-07, which more closely aligns the accounting for employee and nonemployee share-based payments
June 08, 2018
The EITF decided that implementation costs incurred by customers in CCAs should be deferred if they would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance
March 01, 2018
KPMG reports on the FASB’s proposed ASU on customers’ accounting for cloud computing implementation costs.
November 05, 2017
Recent IRS rules for audits of partnerships may change the accounting for tax underpayments.
August 03, 2017
The proposed ASU would address practice issues by helping entities evaluate whether they should account for a grant or similar contract as a contribution or an exchange transaction
March 30, 2017
KPMG reports on the EITF’s deliberations on the accounting for implementation costs incurred in a cloud computing arrangement (i.e. a hosting arrangement) that does not contain a software license
March 12, 2017
The FASB ASU requires a company to present service cost separately from the other components of net benefit cost.
March 09, 2017
KPMG reports on the FASB’s latest proposed technical corrections. The proposed ASUs would eliminate outdated special income tax accounting guidance for steamship entities and certain depository and lending institutions.
March 07, 2017
The FASB’s proposed ASU would align the accounting for employee and nonemployee share-based payments.
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