March 14, 2024
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
March 06, 2024
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
February 22, 2024
Latest edition: Our guide to accounting for investments in debt and equity securities and the fair value option.
February 09, 2024
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.
January 31, 2024
Latest edition: Our in-depth guide on accounting for foreign currency matters.
January 05, 2024
Our in-depth guide to the SEC’s filing and reporting requirements related to significant acquisitions and dispositions.
December 14, 2023
Includes new and updated interpretations for ASC 842, with new material for ASU 2023-01 on common control arrangements.
November 30, 2023
Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
November 22, 2023
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
November 20, 2023
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
November 17, 2023
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
November 14, 2023
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
November 10, 2023
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
October 20, 2023
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
October 20, 2023
New: Our in-depth guide to accounting for inventory.
September 29, 2023
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712, ASC 715 and ASC 718-40.
September 12, 2023
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
August 31, 2023
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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.
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
June 02, 2023
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
April 27, 2023
Latest edition: KPMG explains in-depth the accounting under ASC 718.
April 21, 2023
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
April 14, 2023
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
March 31, 2023
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
March 24, 2023
Latest edition: Our in-depth guide to the revenue standard, ASC 606.
February 28, 2023
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
February 24, 2023
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
February 09, 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
January 27, 2023
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
January 27, 2023
Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
March 25, 2022
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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.
April 28, 2021
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
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.
KPMG experts and professionals continually research, update and produce many publications.
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.