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 proposes illustration for profits interest awards

The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.
Handbook: Reference rate reform

Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
Handbook: Debt and equity financing

Latest edition: Our in-depth guide to debt and equity financing, with new and updated guidance.
FASB issues proposed ASU on crypto asset accounting

FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
Handbook: Credit impairment

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

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.