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.

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From the reference library

Cloud computing implementation costs post-ASU 2018-15

Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
EITF reaches a final consensus on implementation costs for cloud computing

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

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Insight

Blockchain, cryptocurrency challenge accounting models

Blockchain technologies such as cryptocurrency and their potential effects on accounting, internal controls, and business processes.

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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.