Financial instruments

KPMG guides and publications relevant to financial instruments.

Handbook on credit impairment

Our updated guide to CECL, with Q&As, interpretive guidance and examples.

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From the reference library

FAQs about FASB’s ASU on modified receivables

Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors.
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.
Handbook: Debt and equity financing

Latest edition: Our in-depth guide to debt and equity financing, with new guidance and comprehensive examples.
Handbook: Investments

Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
2022 AICPA Conference on Banks & Savings Institutions

Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
FAQs about FASB’s ASU on modified receivables

Updated: We answer questions encountered in practice about the amended TDR guidance and enhanced disclosures for creditors.

Upcoming & archived financial instruments CPE webcasts

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KPMG handbooks

KPMG experts and professionals continually research, update and produce many publications.

KPMG experts and professionals continually research, update and produce many publications.

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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.