This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition […]
SEC Reporting Considerations for Guarantees and Collateralizations – Deloitte
This Roadmap is intended to help readers navigate some of the questions that may arise […]
Achieving Hedge Accounting in Practice- PwC In Depth IFRS 9 Guide
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may […]
KPMG Guides to financial statements
KPMG Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. […]
Accounting for income taxes under US GAAP KPMG Handbook 2021
In this August 2021 Handbook edition, KPMG explains the accounting for income taxes in detail, […]
Segment reporting under US GAAP ASC 280 KPMG Handbook 2021
KPMG comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples. This […]
Interim reporting and IFRS 17
As part of their implementation journey, preparers should consider the interrelationship between their current method […]
ASC 842 for lessors – US GAAP KPMG Summary
An executive overview of the lease accounting standard from a lessor’s perspective. Key impacts: Lessor […]
EY IFRS illustrative consolidated financial statements
This EY Publication contains illustrative consolidated financial statements for the year ending 31 December 2021 […]
Lease considerations for Power Purchase Agreements
The use of Power Purchase Agreements (PPA) in the supply of renewable energy is on […]