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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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Non-GAAP financial measures
May 15, 2023
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
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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: 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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FASB removes goodwill project from its technical agenda
June 23, 2022
At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
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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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Financial instruments: Recognition and measurement
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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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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Call for FASB to provide crypto accounting guidance
February 04, 2022
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
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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: Credit impairment
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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Handbook: IFRS® compared to US GAAP
December 15, 2021
Latest edition: Side-by-side comparison of IFRS® Standards and US GAAP.
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Handbook: Leases
December 08, 2021
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Handbook: Fair value measurement
November 30, 2021
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
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Handbook: Climate risk in the financial statements
September 30, 2021
Using probing questions and examples, we look at how climate risk can impact the financial statements.
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Handbook: Earnings per share
September 23, 2021
Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.
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Handbook: Consolidation
September 07, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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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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Cryptocurrencies and the Definition of a Security for Code Sec. 1091
July 01, 2021
Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues.
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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: 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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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: Derivatives and hedging
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-12.
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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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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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Tax uncertainties in the United States
November 15, 2018
KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
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Hedging – Targeted improvements
March 07, 2018
KPMG’s new hedge accounting standard, with Q&As to explain key concepts and highlighting changes from legacy US GAAP.
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Q&A: Tax reform in the US (IFRS)
February 12, 2018
Latest edition: KPMG considers the IFRS accounting for tax reform in the US, including a comparison to US GAAP.
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IFRS combined/carve-out financials
April 03, 2017
KPMG aims to highlight practice where IFRS is applied consistently globally.
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Revenue for the software and SaaS industry
November 07, 2016
With the new revenue recognition standard effective date approaching, KPMG offers insight on the most significant industry issues.
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Issues In-Depth: NFP - Presentation of financials
October 14, 2016
KPMG reports on FASB’s ASC 958 technical corrections.
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Issues In-Depth: Revenue - Telecoms
September 05, 2016
KPMG's comprehensive understanding of ASC 606 for telecoms.
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Handbook: ICOFR reference guide
July 01, 2016
KPMG’s guide to understanding and assessing ICOFR, including the 2013 COSO framework and deficiency evaluation.
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Issues In-Depth: Revenue - Transition options
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.
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Issues In-Depth: Revenue - Illustrative disclosures
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.
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Issues In-Depth: Revenue - IFRS and US GAAP
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.
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