KPMG's publications, guidance, examples and insights to give you an advantage in understanding pervasive issues related to accounting for expenses.
March 07, 2019
The FASB’s proposed ASU would align the accounting for employee and nonemployee share-based payments.
January 07, 2019
EITF aligns the accounting and disclosure for episodic television series to the guidance applicable to film.
August 30, 2018
New ASU on customers’ accounting for implementation costs in cloud computing arrangements (CCAs)
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 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 06, 2017
Recent IRS rules for audits of partnerships may change the accounting for tax underpayments.
August 07, 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
July 03, 2017
The EITF reached a tentative conclusion that customers should account for cloud computing arrangements and software licensing arrangements consistently, and directed the FASB staff to perform additional research on the application of the tentative conclusion.
July 03, 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
June 05, 2017
KPMG reports on the FASB’s latest proposed technical corrections.
May 01, 2017
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.
March 12, 2017
The FASB ASU requires a company to present service cost separately from the other components of net benefit cost.
More in-depth analysis, examples and insights on IFRS.