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

Handbook: Derivatives and hedging

Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
2023 AICPA Conference on Banks & Savings Institutions

Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
Handbook: Debt and equity financing

Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
FASB issues proposal for purchased financial assets

Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
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 proposes illustration for profits interest awards

The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.

Upcoming & archived financial instruments CPE webcasts

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Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.

IFRS® Institute

Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.

Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.