Presentation

Discussion and analysis of significant issues related to financial statement presentation.

Earnings per share

Our comprehensive guide to EPS, updated for recent guidance, including the effects of ASU 2020-06.

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From the reference library

Handbook: Statement of cash flows

Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
Handbook: Segment reporting

Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
Non-US issuers: US public offerings filing requirements

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
US issuers: US public offerings filing requirements

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
IFRS® Perspectives – December 2022

A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
Handbook: Discontinued operations & HFS disposal groups

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.

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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.

IFRS Institute

More in-depth analysis, examples and insights on International Financial Reporting Standards.

More in-depth analysis, examples and insights on International Financial Reporting Standards.