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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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Handbook: Credit impairment
October 09, 2019
Latest edition: comprehensive guide to CECL, with examples explaining key concepts and highlights of changes from legacy US GAAP.
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Handbook: Share-based payments
October 03, 2019
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
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Handbook: Earnings per share
September 17, 2019
Latest edition: KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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Handbook: Leases
August 14, 2019
Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.
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Handbook: Consolidation of VIEs
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
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Asset acquisitions
August 06, 2019
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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Handbook: Equity method of accounting
July 24, 2019
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
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Handbook: Business combinations
July 15, 2019
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Issues In-Depth: Revenue - Illustrative disclosures
June 13, 2019
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
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Handbook: Statement of cash flows
May 24, 2019
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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Accounting for tax reform
May 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: Accounting for income taxes
May 22, 2019
Latest edition: Updated to address questions arising after tax reform and other aspects of accounting for income taxes.
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Issues In-Depth: Revenue - Telecoms
May 20, 2019
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
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Handbook: Segment reporting
May 09, 2019
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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Handbook: Long-duration contracts
March 21, 2019
KPMG’s guide to ASU 2018-12, with Q&As and comparisons to legacy GAAP.
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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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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: 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: 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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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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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: 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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Statutory insurance reference library
July 03, 2018
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of the new leases standard.
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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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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: 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.