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Handbook: Leases
June 02, 2023
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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Non-GAAP financial measures
May 15, 2023
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
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Handbook: Asset acquisitions
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
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Handbook: Reference rate reform
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Handbook: Share-based payment
April 27, 2023
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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Real estate revenue guide
April 21, 2023
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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Handbook: Revenue for software and SaaS
April 14, 2023
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
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Handbook: GHG emissions reporting
March 31, 2023
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
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Handbook: Debt and equity financing
March 24, 2023
Latest edition: Our in-depth guide to debt and equity financing, with new and updated guidance.
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Handbook: Revenue recognition
March 24, 2023
Latest edition: Our in-depth guide to the revenue standard, ASC 606.
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Handbook: Business combinations
February 28, 2023
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
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Handbook: Statement of cash flows
February 24, 2023
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
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Handbook: Climate risk in the financial statements
February 10, 2023
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
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Handbook: Accounting for income taxes
February 09, 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Handbook: Credit impairment
January 27, 2023
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
January 27, 2023
Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
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Handbook: Fair value measurement
December 09, 2022
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
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Handbook: Discontinued operations & HFS disposal groups
November 18, 2022
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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Handbook: Employee benefits
November 02, 2022
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712, ASC 715 and ASC 718-40.
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Handbook: Financial statement presentation
September 30, 2022
In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.
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Handbook: Investments
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
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Handbook: Research and development
August 25, 2022
Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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Handbook: Accounting changes and error corrections
August 19, 2022
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Equity method of accounting
August 10, 2022
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Impairment of nonfinancial assets
July 22, 2022
Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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FASB removes goodwill project from its technical agenda
June 23, 2022
At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
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Handbook: Consolidation
May 25, 2022
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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Handbook: Foreign currency
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
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Financial instruments: Recognition and measurement
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
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Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
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The KPMG accounting research website to access additional resources for your financial reporting needs.
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