Financial instruments in-depth guidance

Handbook: Accounting for bankruptcies

November 19, 2021

Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.

Financial instruments: Recognition and measurement

November 18, 2021

Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.

Handbook: Asset acquisitions

November 12, 2021

Latest edition: KPMG highlights significant differences in accounting for asset acquisitions vs business combinations.

Employee benefits handbook

November 03, 2021

Our new in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712 and ASC 715.

Handbook: Climate risk in the financial statements

September 30, 2021

Using probing questions and examples, we look at how climate risk can impact the financial statements.

Handbook: Transfers and servicing of financial assets

September 30, 2021

KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.

Handbook: Discontinued operations & HFS disposal groups

September 20, 2021

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.

Handbook: Going concern

September 09, 2021

Latest edition: Our comprehensive guide to management’s going concern assessment.

Handbook: Consolidation

September 07, 2021

Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.

Handbook: Earnings per share

August 31, 2021

Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.

Handbook: Equity method of accounting

August 26, 2021

Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.

Handbook: Software and website costs

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.

Real estate lessor guide

August 23, 2021

Latest edition: Includes new and updated interpretations for ASU 2021-05 and recent practice issues.

Handbook: Accounting for income taxes

August 18, 2021

Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.

Handbook: Segment reporting

August 13, 2021

Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.

Handbook: Business combinations

July 26, 2021

Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.

Handbook: Share-based payments

July 14, 2021

Latest edition: KPMG explains accounting for share-based payments.

Handbook: Impairment of nonfinancial assets

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.

Handbook: Leases

June 16, 2021

Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.

Handbook: Accounting changes and error corrections

May 14, 2021

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.

Handbook: Debt and equity financing

May 07, 2021

Latest edition: Our in-depth guide to debt and equity financing, updated for the effects of ASU 2020-06.

Handbook: Long-duration contracts

April 28, 2021

Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.

Handbook: Statement of cash flows

March 02, 2021

Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.

Real estate revenue guide

February 11, 2021

Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.

When do SEC regs require acquired business financials?

February 11, 2021

Updated: Guidance to help navigate financial statement requirements for acquired businesses.

Handbook: Credit impairment

December 21, 2020

Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.

Handbook: Fair value measurement

December 17, 2020

Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.

Handbook: Revenue for software and SaaS

December 17, 2020

Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.

Handbook: Revenue recognition

December 17, 2020

Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.

Handbook: IFRS® compared to US GAAP

December 10, 2020

Latest edition: Side-by-side comparison of IFRS Standards and US GAAP.