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Handbook: Employee benefits
September 29, 2023
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 12, ASC 15 and ASC 718-40.
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Handbook: Earnings per share
September 12, 2023
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
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Handbook: Debt and equity financing
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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Handbook: Internal control over financial reporting
August 31, 2023
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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Handbook: Research and development
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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Handbook: Impairment of nonfinancial assets
August 04, 2023
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: Tax credits
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
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Handbook: Leases
June 02, 2023
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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Handbook: Asset acquisitions
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
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Handbook: Reference rate reform
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Handbook: Share-based payment
April 27, 2023
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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Real estate revenue guide
April 21, 2023
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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Handbook: Revenue for software and SaaS
April 14, 2023
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
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Handbook: GHG emissions reporting
March 31, 2023
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
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Handbook: Revenue recognition
March 24, 2023
Latest edition: Our in-depth guide to the revenue standard, ASC 606.
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Handbook: Business combinations
February 28, 2023
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
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Handbook: Statement of cash flows
February 24, 2023
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
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Handbook: Climate risk in the financial statements
February 10, 2023
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
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Handbook: Accounting for income taxes
February 09, 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Handbook: Credit impairment
January 27, 2023
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
January 27, 2023
Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
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Handbook: IFRS® compared to US GAAP
December 20, 2022
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
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Handbook: Fair value measurement
December 09, 2022
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
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Handbook: Discontinued operations & HFS disposal groups
November 18, 2022
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: Employee benefits
November 02, 2022
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712, ASC 715 and ASC 718-40.
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Handbook: Financial statement presentation
September 30, 2022
In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.
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Handbook: Investments
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
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Handbook: Research and development
August 25, 2022
Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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Handbook: Accounting changes and error corrections
August 19, 2022
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Equity method of accounting
August 10, 2022
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Consolidation
May 25, 2022
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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Handbook: Foreign currency
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
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Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
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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.
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Handbook: Accounting for bankruptcies
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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Real estate lessor guide
February 04, 2022
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
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Handbook: Earnings per share
January 20, 2022
Latest edition: Our comprehensive guide to EPS, updated for ASUs 2020-06 and 2021-04.
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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.
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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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Revenue for franchisors
April 23, 2021
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
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KPMG experts and professionals continually research, update and produce many publications.
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IFRS® Institute
Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
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