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Financial instruments in-depth guidance
This is our in-depth guidance on financial instruments (FASB project), comprising Handbooks, Issues In-Depth and Q&As.
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Handbook: Business combinations
April 30, 2020
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Service concession arrangements
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
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Asset acquisitions
April 29, 2020
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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Handbook: Accounting for bankruptcies
April 24, 2020
KPMG’s new guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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Handbook: Accounting for income taxes
April 23, 2020
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Handbook: Discontinued operations
April 16, 2020
KPMG’s new in-depth guide to ASC 205-20, with Q&As, interpretive guidance and examples.
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Handbook: Equity method of accounting
April 08, 2020
Latest edition: KPMG’s in-depth guide to ASC 323 including interpretive analysis, Q&As and examples.
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Handbook: Leases
March 30, 2020
Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
March 26, 2020
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
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Handbook: IFRS compared to US GAAP
March 17, 2020
Latest edition: KPMG’s side-by-side comparison of IFRS Standards and US GAAP.
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Handbook: Share-based payments
January 17, 2020
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
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Handbook: Revenue for software and SaaS
December 19, 2019
Latest edition: KPMG’s updated guide to applying ASC 606 to software & SaaS contracts, with comparisons with legacy US GAAP.
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Handbook: Revenue recognition
December 19, 2019
Latest edition: KPMG’s updated guide to ASC 606, with Q&As and examples, and comparisons to legacy US GAAP.
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Handbook: Earnings per share
December 19, 2019
KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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Q&A Leases: Real estate lessors
October 07, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Handbook: Consolidation of VIEs
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
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Derivatives and hedging accounting handbook
July 01, 2019
KPMG explains the accounting for derivatives and hedging before the adoption of ASU 2017-12, with examples and analysis.
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Handbook: Statement of cash flows
May 24, 2019
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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Handbook: Long-duration contracts
March 21, 2019
KPMG’s guide to ASU 2018-12, with Q&As and comparisons to legacy GAAP.
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Tax uncertainties in the United States
November 15, 2018
KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
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Financial instruments: Recognition and measurement
October 01, 2018
Latest edition: KPMG’s guide to the recognition and measurement of financial instruments.
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Handbook: Hedging
September 27, 2018
KPMG’s comprehensive guide to ASC 815 hedge accounting post ASU 2017-02– with Q&As and examples to explain key concepts.
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Statutory insurance reference library
July 03, 2018
New and revised statutory accounting standards for financial reporting by insurance companies and guidance adopted by the NAIC.
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Accounting for foreign currency
March 28, 2018
KPMG explains the accounting for foreign currency matters, providing examples and analysis.
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Hedging – Targeted improvements
March 07, 2018
KPMG’s new hedge accounting standard, with Q&As to explain key concepts and highlighting changes from legacy US GAAP.
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Q&A: Tax reform in the US (IFRS)
February 12, 2018
Latest edition: KPMG considers the IFRS accounting for tax reform in the US, including a comparison to US GAAP.
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Handbook: Distinguishing liabilities from equity
November 20, 2017
KPMG explains the accounting for certain instruments with characteristics of both liabilities and equity.
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IFRS combined/carve-out financials
April 03, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally.
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Revenue for the software and SaaS industry
November 07, 2016
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
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Issues In-Depth: NFP - Presentation of financials
October 14, 2016
KPMG reports on FASB’s ASC 958 technical corrections.