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

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

We answer questions encountered in practice about the amended TDR guidance and enhanced disclosures for creditors.
Handbook: Reference rate reform

In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
Financial instruments: Recognition and measurement

Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
FASB proposes amendments to ASC 848 and ASC 815

Proposals would defer sunset date for reference rate reform accounting, and amend the definition of the SOFR Swap Rate.
FASB amends TDR guidance and enhances disclosures

ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.

Upcoming & archived financial instruments CPE webcasts

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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.