This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for […]
EY US GAAP Publications , US GAAP
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Derivatives and hedging (after the adoption of ASU 2017-12
EY FRD publication on derivatives and hedging (after the adoption of ASU 2017-12, Targeted Improvements […]
KPMG US GAAP Publications
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Business combinations under US GAAP KPMG 2021 Handbook
KPMG explains the accounting for acquisitions of businesses and related issues with examples and analysis. […]
KPMG US GAAP Publications
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Share-based payments under US GAAP KPMG 2022 Handbook
KPMG latest edition explains accounting for share-based payments, ASC 718, in detail including Q&As, interpretive […]
EY IFRS Publications
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Accounting for cloud computing costs July 2021
This EY publication discusses how an entity might account for a cloud computing arrangement considering […]
EY IFRS Publications , IFRS
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Applying IFRS – Accounting for SPACs
Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go […]