This is our in-depth guidance on financial instruments (FASB project), comprising Handbooks, Issues In-Depth and Q&As.
March 17, 2020
Latest edition: KPMG’s side-by-side comparison of IFRS Standards and US GAAP.
January 17, 2020
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
December 19, 2019
Latest edition: KPMG’s updated guide to applying ASC 606 to software & SaaS contracts, with comparisons with legacy US GAAP.
Latest edition: KPMG’s updated guide to ASC 606, with Q&As and examples, and comparisons to legacy US GAAP.
KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
October 17, 2019
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
October 07, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
August 14, 2019
Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
August 06, 2019
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
July 15, 2019
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
July 01, 2019
KPMG explains the accounting for derivatives and hedging before the adoption of ASU 2017-12, with examples and analysis.
May 24, 2019
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
March 21, 2019
KPMG’s guide to ASU 2018-12, with Q&As and comparisons to legacy GAAP.
January 07, 2019
KPMG’s tax reform Q&As address the effects of proposed IRS regulations and GILTI earned in 2018 by fiscal year-end CFCs.
November 15, 2018
KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
October 01, 2018
Latest edition: KPMG’s guide to the recognition and measurement of financial instruments.
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.
July 03, 2018
New and revised statutory accounting standards for financial reporting by insurance companies and guidance adopted by the NAIC.
March 28, 2018
KPMG explains the accounting for foreign currency matters, providing examples and analysis.
March 07, 2018
KPMG’s new hedge accounting standard, with Q&As to explain key concepts and highlighting changes from legacy US GAAP.
February 12, 2018
Latest edition: KPMG considers the IFRS accounting for tax reform in the US, including a comparison to US GAAP.
December 01, 2017
KPMG’s side-by-side comparison of IFRS and US GAAP.
November 20, 2017
KPMG explains the accounting for certain instruments with characteristics of both liabilities and equity.
April 03, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally.
November 07, 2016
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
October 14, 2016
KPMG reports on FASB’s ASC 958 technical corrections.
September 05, 2016
KPMG's comprehensive understanding of ASC 606 for telecoms.
July 01, 2016
KPMG’s guide to understanding and assessing ICOFR, including the 2013 COSO framework and deficiency evaluation.
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