Insight
×
Modal title
Modal Body
×
Modal title
Modal Body
-
Handbook: Foreign currency
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
-
Handbook: Reference rate reform
May 05, 2022
In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
-
Handbook: Asset acquisitions
May 03, 2022
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
-
Financial instruments: Recognition and measurement
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
-
Handbook: Share-based payments
April 08, 2022
Latest edition: KPMG explains accounting for share-based payments
-
Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
-
Handbook: Transfers and servicing of financial assets
March 25, 2022
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
-
Real estate revenue guide
March 25, 2022
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
-
Handbook: Accounting for bankruptcies
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
-
Call for FASB to provide crypto accounting guidance
February 04, 2022
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
-
Handbook: Business combinations
February 04, 2022
Latest edition: Our comprehensive guide to accounting for acquisitions of businesses, updated for ASU 2021-08 and SPACs.
-
Real estate lessor guide
February 04, 2022
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
-
Handbook: Statement of cash flows
January 20, 2022
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
-
Handbook: Earnings per share
January 20, 2022
Latest edition: Our comprehensive guide to EPS, updated for ASUs 2020-06 and 2021-04.
-
Handbook: Credit impairment
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
-
Handbook: Revenue recognition
December 23, 2021
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
-
Handbook: IFRS® compared to US GAAP
December 15, 2021
Latest edition: Side-by-side comparison of IFRS® Standards and US GAAP.
-
Handbook: Revenue for software and SaaS
December 15, 2021
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
-
Handbook: Leases
December 08, 2021
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
-
Handbook: Fair value measurement
November 30, 2021
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
-
Handbook: Segment reporting
November 30, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
-
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: Earnings per share
September 23, 2021
Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.
-
Handbook: Discontinued operations & HFS disposal groups
September 22, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
-
Handbook: Consolidation
September 07, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
-
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.
-
Cryptocurrencies and the Definition of a Security for Code Sec. 1091
July 01, 2021
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
-
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.
Subscribe to our newsletter
Receive timely updates on accounting and financial reporting topics from KPMG.
Receive timely updates on accounting and financial reporting topics from KPMG.
Sign up now
Regulatory insights
KPMG experts and professionals continually research, update and produce many publications.
KPMG experts and professionals continually research, update and produce many publications.
Access our publications
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.
Read more
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.
Access ARO