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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: Business combinations
December 05, 2018
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Accounting for tax reform
November 30, 2018
KPMG’s latest Q&As address the end of the SAB 118 measurement period and grandfathered employee comp arrangements.
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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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Handbook: Accounting for income taxes
November 16, 2018
KPMG updates its guide for 2017 US tax reform. Explains the accounting for income taxes. Provides examples and analysis.
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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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Asset acquisitions
November 09, 2018
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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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: Segment reporting
October 18, 2018
KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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Handbook: Statement of cash flows
September 28, 2018
KPMG’s comprehensive guide to cash flow statement presentation, including trending classification issues and related disclosures.
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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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Handbook: Leases
August 01, 2018
Detailed Q&As, examples and observations, and comparisons to legacy US GAAP, updated for recent amendments to the standard and continuing developments in practice.
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Abandonment and subleasing under ASC 842
June 19, 2018
KPMG provides guidance on lessees’ accounting for the abandonment or sublease of an underlying asset, or portion thereof.
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Handbook: Consolidation of VIEs
April 09, 2018
KPMG discusses the retention of a for-profit subsidiary’s VIE accounting in the consolidated financial statements of a not-for-profit entity.
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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 in-depth guidance on the new hedge accounting standard, with Q&As to explain key concepts and highlighting changes from legacy US GAAP.
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Handbook: Credit impairment
March 07, 2018
Latest edition: KPMG’s comprehensive guide to CECL, with examples explaining key concepts and tables highlighting changes from legacy US GAAP.
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Q&A Revenue: Real estate
February 23, 2018
KPMG provides ASC 606 real estate guidance. KPMG answers frequently asked questions on applying the FASB’s new revenue recognition standard in the real estate industry.
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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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Financial statement requirements in US securities offerings: What non-US issuers need to know
January 10, 2018
KPMG teams up with Latham & Watkins to provide the 2018 edition of the financial statement requirements in US securities offerings.
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Handbook: US securities offerings financial statement requirements
January 10, 2018
KPMG teams up with Latham & Watkins to provide the 2018 edition of the financial statement requirements in US securities offerings.
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Handbook: Accounting for share-based payments
January 07, 2018
KPMG’s guidance and interpretation of ASC 718. KPMG explains the accounting for share-based payments in detail, providing examples and analysis.
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Revenue for the software and SaaS industry
December 19, 2017
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
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Handbook: Revenue - Software and SaaS
December 18, 2017
KPMG addresses a wide variety of questions that have arisen during the implementation period about the application of ASC 606 to software licensing and SaaS arrangements.
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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.
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Handbook: Distinguishing liabilities from equity
November 20, 2017
KPMG explains the accounting for certain instruments with characteristics of both liabilities and equity.
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Issues In-Depth: IFRS combined/carve-out financials
April 10, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally, and to draw attention to those areas in which we have observed diversity in the application of IFRS.
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Issues In-Depth: Revenue - Telecoms
December 15, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
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Issues In-Depth: NFP - Presentation of financials
October 14, 2016
KPMG reports on FASB’s ASC 958 technical corrections.
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Handbook: ICOFR reference guide
July 01, 2016
KPMG’s guide to understanding and assessing ICOFR, including the 2013 COSO framework and deficiency evaluation.