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Handbook: Accounting for income taxes
April 07, 2021
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Handbook: Equity method of accounting
March 23, 2021
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Consolidation
March 11, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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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.
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Real estate lessor guide
February 25, 2021
Latest edition: Includes new and updated interpretations for recent practice issues and other developments.
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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.
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When do SEC regs require acquired business financials?
February 11, 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
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Handbook: Discontinued operations & HFS disposal groups
January 29, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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Handbook: Going concern
January 27, 2021
Latest edition: Our in-depth guide to ASC 205-40, with Q&As, interpretive guidance and examples.
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Handbook: Credit impairment
December 21, 2020
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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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.
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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.
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Handbook: Revenue recognition
December 17, 2020
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
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Handbook: Earnings per share
December 16, 2020
Latest edition: Our comprehensive guide to EPS, updated for recent guidance, including the effects of ASU 2020-06.
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Handbook: Accounting for bankruptcies
December 16, 2020
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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Handbook: IFRS® compared to US GAAP
December 10, 2020
Latest edition: Side-by-side comparison of IFRS Standards and US GAAP.
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Handbook: Impairment of nonfinancial assets
December 09, 2020
Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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Handbook: Share-based payments
December 08, 2020
Latest edition: KPMG explains accounting for share-based payments.
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Handbook: Business combinations
November 24, 2020
Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Asset acquisitions
November 23, 2020
Latest edition: KPMG highlights significant differences in accounting for asset acquisitions vs business combinations.
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Handbook: Leases
November 05, 2020
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Handbook: Accounting changes and error corrections
October 02, 2020
The new KPMG in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Derivatives and hedging
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-02.
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Handbook: Debt and equity financing
October 02, 2020
New KPMG in-depth guide uses Q&As and examples to explain the principles of accounting for debt and equity financings.
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CARES Act: IFRS compared to US GAAP
September 01, 2020
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
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Financial instruments: Recognition and measurement
July 30, 2020
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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Handbook: Service concession arrangements
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
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Handbook: Segment reporting
March 26, 2020
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
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Handbook: Long-duration contracts
March 21, 2019
Our guide to ASU 2018-12, with Q&As and comparisons to legacy 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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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.
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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.
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