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Handbook: Business combinations
July 26, 2021
Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Share-based payments
July 14, 2021
Latest edition: KPMG explains accounting for share-based payments.
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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.
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Handbook: Leases
June 16, 2021
Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Handbook: Accounting changes and error corrections
May 14, 2021
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Debt and equity financing
May 07, 2021
Latest edition: Our in-depth guide to debt and equity financing, updated for the effects of ASU 2020-06.
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Handbook: Long-duration contracts
April 28, 2021
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
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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 recognition
December 17, 2020
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
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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: 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: Share-based payments
December 08, 2020
Latest edition: KPMG explains accounting for share-based payments.
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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: 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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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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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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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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