May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
May 05, 2022
In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
May 03, 2022
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
April 08, 2022
Latest edition: KPMG explains accounting for share-based payments
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
March 25, 2022
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
March 25, 2022
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
February 04, 2022
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
February 04, 2022
Latest edition: Our comprehensive guide to accounting for acquisitions of businesses, updated for ASU 2021-08 and SPACs.
February 04, 2022
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
January 20, 2022
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
January 20, 2022
Latest edition: Our comprehensive guide to EPS, updated for ASUs 2020-06 and 2021-04.
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
December 23, 2021
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
December 15, 2021
Latest edition: Side-by-side comparison of IFRS® Standards and US GAAP.
December 15, 2021
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
December 08, 2021
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
November 30, 2021
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
November 30, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
November 03, 2021
Our new in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712 and ASC 715.
September 30, 2021
Using probing questions and examples, we look at how climate risk can impact the financial statements.
September 23, 2021
Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.
September 22, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
September 07, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
August 26, 2021
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
August 25, 2021
KPMG in-depth guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20.
July 01, 2021
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
June 29, 2021
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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KPMG experts and professionals continually research, update and produce many publications.
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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.