This is our in-depth guidance on financial instruments (FASB project), comprising Handbooks, Issues In-Depth and Q&As.
July 31, 2020
Updated: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
July 30, 2020
Updated: Our in-depth guide to the recognition and measurement of financial instruments.
June 26, 2020
Updated: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
June 25, 2020
The new KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
June 23, 2020
Latest edition: KPMG explains accounting for share-based payments.
June 19, 2020
New KPMG guide to ASC 205-40, with Q&As, interpretive guidance and examples.
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
April 24, 2020
KPMG’s new guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
April 23, 2020
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
April 17, 2020
KPMG’s new in-depth guide to ASC 205-20, with Q&As, interpretive guidance and examples.
April 08, 2020
Latest edition: KPMG’s in-depth guide to ASC 323 including interpretive analysis, Q&As and examples.
March 30, 2020
Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
March 26, 2020
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
March 17, 2020
Latest edition: KPMG’s side-by-side comparison of IFRS Standards and US GAAP.
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.
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
July 01, 2019
KPMG explains the accounting for derivatives and hedging before the adoption of ASU 2017-12, with examples and analysis.
March 21, 2019
KPMG’s guide to ASU 2018-12, with Q&As and comparisons to legacy GAAP.
November 15, 2018
KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
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.
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.
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