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.
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
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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 15, 2023
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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 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.
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.
December 09, 2022
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
November 18, 2022
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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.
September 30, 2022
In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
August 25, 2022
Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
August 19, 2022
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
August 10, 2022
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
June 23, 2022
At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
May 25, 2022
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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.
February 04, 2022
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
February 04, 2022
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
January 20, 2022
Latest edition: Our comprehensive guide to EPS, updated for ASUs 2020-06 and 2021-04.
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
December 15, 2021
Latest edition: Side-by-side comparison of IFRS® Standards and US GAAP.
December 08, 2021
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
November 30, 2021
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
September 30, 2021
Using probing questions and examples, we look at how climate risk can impact the financial statements.
September 23, 2021
Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.
September 07, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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.
July 01, 2021
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
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.
April 28, 2021
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
February 11, 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-12.
September 01, 2020
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
November 15, 2018
KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
March 07, 2018
KPMG’s new hedge accounting standard, with Q&As to explain key concepts and highlighting changes from legacy US GAAP.
February 12, 2018
Latest edition: KPMG considers the IFRS accounting for tax reform in the US, including a comparison to US GAAP.
April 03, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally.
November 07, 2016
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
October 14, 2016
KPMG reports on FASB’s ASC 958 technical corrections.
September 05, 2016
KPMG's comprehensive understanding of ASC 606 for telecoms.
July 01, 2016
KPMG’s guide to understanding and assessing ICOFR, including the 2013 COSO framework and deficiency evaluation.
June 09, 2016
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
May 09, 2016
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
May 09, 2016
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
Receive timely updates on accounting and financial reporting topics from KPMG.
Receive timely updates on accounting and financial reporting topics from KPMG.
More in-depth analysis, examples and insights on International Financial Reporting Standards.
More in-depth analysis, examples and insights on International Financial Reporting Standards.