Find latest publication on US GAAP,IFRS and Canadian ASPE
KPMG addresses frequently asked questions about applying the fair value measurement and disclosure guidance, highlighting the differences between US GAAP and IFRS Standards. This latest edition has been updated for newly effective accounting standards, and other standard-setting and practice developments. Applicability ASC 820 and IFRS 13 All companies whose financial statements include fair value estimates,…
Using detailed Q&As and examples, KPMG explains how the revenue standard (ASC 606) applies to software licensing and SaaS arrangements. KPMG latest guide is updated for continuing developments in practice. Applicability ASC 606 and ASC 340-40 All software and software-as-a-service companies Download from KPMG Financial Reporting View Error happened.
This special edition of IFRS in Focus sets out financial reporting issues that may be relevant for years ending on or after 31 December 2021 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards. Download at Deloitte IASPLUS Error happened.
This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations and examples in a comprehensive, reader-friendly…
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This EY publication is intended to support entities in assessing the extent to which climate change affects their IFRS financial statements. Significant judgement may be required to identify the accounting considerations that are relevant to the entity’s specific facts and circumstances. Download this EY IFRS Resource Error happened.
This publication helps users understand the significant differences between IFRS Standards and US GAAP, and provides a summary of differences encountered most frequently. This publication focuses primarily on recognition, measurement and presentation. Applicability Public companies Private companies that do not adopt the private company accounting alternatives Relevant dates Annual reporting periods beginning on January 1,…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through December 8, 2021, and discusses several active FASB projects that may result in changes to…
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This Roadmap provides Deloitte’s insights into and interpretations of the guidance in FASB Accounting Standards Update (ASU) No. 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss (CECL) model, which is based on expected losses rather than…
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PwC is pleased to offer updated accounting and financial reporting guide for Property, plant, equipment and other assets. Although many view the accounting for property, plant, and equipment to be relatively straightforward, there is limited technical guidance and there can be many areas that require judgment. Some areas, such as construction in process, capitalized software,…
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