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Handbook: Financial statement presentation
November 30, 2023
Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
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Handbook: Fair value measurement
November 22, 2023
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
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California imposes ESG reporting related to carbon offsets
November 21, 2023
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
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Handbook: IFRS® compared to US GAAP
November 20, 2023
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
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Handbook: Accounting changes and error corrections
November 17, 2023
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Equity method of accounting
November 14, 2023
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Consolidation
November 10, 2023
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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Handbook: Derivatives and hedging
October 20, 2023
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
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Handbook: Inventory
October 20, 2023
New: Our in-depth guide to accounting for inventory.
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Handbook: Employee benefits
September 29, 2023
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 12, ASC 15 and ASC 718-40.
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Handbook: Earnings per share
September 12, 2023
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
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Handbook: Debt and equity financing
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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Handbook: Internal control over financial reporting
August 31, 2023
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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Handbook: Research and development
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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Handbook: Impairment of nonfinancial assets
August 04, 2023
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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Handbook: Tax credits
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
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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: 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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IFRS Institute
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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ARO
The KPMG accounting research website to access additional resources for your financial reporting needs.
The KPMG accounting research website to access additional resources for your financial reporting needs.
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