KPMG's publications, guidance, examples and insights to give you an advantage in understanding pervasive issues related to accounting for expenses.
August 03, 2019
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 15, 2019
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
March 09, 2019
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 The proposed ASUs would eliminate outdated special income tax accounting guidance for steamship entities and certain depository and lending institutions.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, 2019
The FASB’s proposed ASU would align the accounting for employee and nonemployee share-based payments.
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.
October 09, 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.
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