Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition of derivative, accounting for derivatives and presentation to existing guidance on qualifying criteria and models to apply hedge accounting. This in-depth guide has also been…
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. The 2021 edition…
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may be easier to comply with the requirements although ‘easier’ is a relative term. Hedge accounting is still optional but a wider range of instruments qualify…
KPMG Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. They have three components: Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious multinational corporation; COVID-19 supplement, which illustrates additional…
In this August 2021 Handbook edition, KPMG explains the accounting for income taxes in detail, providing examples and analysis. KPMG handbook is designed to assist companies and others in understanding the application of ASC 740, providing in-depth guidance on a…
KPMG comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples. This updated in-depth guide also includes segment considerations for domestic filers and foreign private issuers that apply IFRS® Standards or other GAAP. Applicability Public entities (as…
As part of their implementation journey, preparers should consider the interrelationship between their current method and timing of reporting, and the requirements of IFRS 17. This EY (Ernst & Young) publication aims to help preparers navigate this journey and it…
An executive overview of the lease accounting standard from a lessor’s perspective. Key impacts: Lessor accounting is not fundamentally changed, but important differences from ASC 840 exist. Key aspects of the lessor accounting guidance have been aligned with the guidance…
This EY Publication contains illustrative consolidated financial statements for the year ending 31 December 2021 and is prepared in accordance with IFRS issued as at 30 June 2021 and effective for annual periods beginning on 1 January 2021 Download this…
The use of Power Purchase Agreements (PPA) in the supply of renewable energy is on the rise. This EY publication focuses solely on the assessment of whether solar and wind energy PPAs contain a lease in accordance with IFRS 16…