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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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Q&A Leases: Real estate lessors
January 23, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Accounting for tax reform
January 23, 2019
KPMG’s tax reform Q&As address the effects of proposed IRS regulations and GILTI earned in 2018 by fiscal year-end CFCs.
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Handbook: US securities offerings financial statement requirements – Non-US
January 11, 2019
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
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Financial statement requirements in US securities offerings: What you need
January 11, 2019
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
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Q&A Revenue: Real estate
January 10, 2019
Latest edition: KPMG answers questions on applying ASC 606 in the real estate industry.
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Handbook: Consolidation of VIEs
January 03, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
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Handbook: Earnings per share
December 20, 2018
KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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Handbook: Revenue – Software and SaaS
December 18, 2018
Latest edition: KPMG’s guide to applying ASC 606 to software & SaaS contracts, with comparisons with legacy US GAAP.
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Handbook: Leases
December 17, 2018
Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.
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Handbook: Business combinations
December 05, 2018
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Revenue recognition
November 20, 2018
KPMG’s updated guide to ASC 606, with Q&As and examples to explain the standard, and comparisons to legacy US GAAP.
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Handbook: Accounting for income taxes
November 16, 2018
KPMG updates its guide for 2017 US tax reform. Explains the accounting for income taxes. Provides examples and analysis.
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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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Asset acquisitions
November 09, 2018
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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Financial instruments: Recognition and measurement
October 30, 2018
Latest edition: KPMG’s guide to the recognition and measurement of financial instruments.
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Handbook: Segment reporting
October 18, 2018
KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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Handbook: Statement of cash flows
September 28, 2018
KPMG’s comprehensive guide to cash flow statement presentation, including trending classification issues and related disclosures.
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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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Derivatives and hedging accounting handbook
August 16, 2018
KPMG explains the accounting for derivatives and hedging before the adoption of ASU 2017-12, with examples and analysis.
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Q&A: FI - Recognition and measurement
June 27, 2018
KPMG reports on changes to NFP disclosures in ASC 958. The FASB’s new ASU on NFP disclosures simplifies net asset classes but requires additional information on expenses and liquidity
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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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Handbook: Credit impairment
March 07, 2018
Latest edition: KPMG’s comprehensive guide to CECL, with examples explaining key concepts and tables 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: Accounting for share-based payments
January 07, 2018
KPMG’s guidance and interpretation of ASC 718. KPMG explains the accounting for share-based payments in detail, providing examples and analysis.
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Revenue for the software and SaaS industry
December 19, 2017
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
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Handbook: IFRS compared to US GAAP
December 01, 2017
KPMG’s side-by-side comparison of IFRS and US GAAP. Both the FASB and the IASB believe that the era of sweeping accounting change has come to an end, for now, and both are committed to helping companies implement the new major standards.
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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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Issues In-Depth: IFRS combined/carve-out financials
April 10, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally, and to draw attention to those areas in which we have observed diversity in the application of IFRS.
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Issues In-Depth: Build-to-suit leases
February 09, 2017
ASC 842 will generally permit, and frequently require, lessees to derecognize legacy build-to-suit assets and liabilities in transition, leading some companies to consider early adoption.