Projects

As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input.

Handbook: Software and website costs

KPMG in-depth guide to accounting for software and website costs.

From the reference library

FASB proposes improvements to income tax disclosures

Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
FASB issues proposed ASU on crypto asset accounting

FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
FASB project on environmental credit programs

The accounting for carbon offsets or credits comes onto the FASB’s technical agenda.
FASB issues ASU to extend relief for LIBOR transition

Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
FASB amends long-duration contracts transition guidance

Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
FASB clarifies fair value guidance for sale restrictions

Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
FASB takes up project on software cost accounting

The project considers the accounting for and disclosure of costs to develop and acquire software for internal or external use.
FASB removes goodwill project from its technical agenda

At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
FASB removes lease modifications project from its agenda

The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
Cloud computing implementation costs post-ASU 2018-15

Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.

Subscribe to our newsletter

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

KPMG handbooks

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.

Access ARO

IFRS Institute

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

Projects

As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input.

Handbook: Software and website costs

Read more

From the reference library

Related content

Subscribe to our newsletter

KPMG handbooks

ARO

IFRS Institute

Projects

As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input.

Handbook: Software and website costs

Read more

From the reference library

FASB proposes improvements to income tax disclosures

FASB issues proposed ASU on crypto asset accounting

FASB project on environmental credit programs

FASB issues ASU to extend relief for LIBOR transition

FASB amends long-duration contracts transition guidance

FASB clarifies fair value guidance for sale restrictions

FASB takes up project on software cost accounting

FASB removes goodwill project from its technical agenda

FASB removes lease modifications project from its agenda

Cloud computing implementation costs post-ASU 2018-15

Related content

Blockchain, cryptocurrency challenge accounting models

Subscribe to our newsletter

KPMG handbooks

ARO

IFRS Institute