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IFRS , PwC IFRS Publications

Accounting for Renewable Power Purchase Agreements from the Buyer’s Perspective

by: alishanPosted on: April 26, 2022

As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ […]

Canadian ASPE

US GAAP Transfers and servicing of financial assets

by: alishanPosted on: April 24, 2022

KPMG’s in-depth guide explains how to account for transfers of financial assets, using Q&As and […]

KPMG US GAAP Publications , US GAAP

KPMG US GAAP Real estate revenue guide

by: alishanPosted on: April 24, 2022

KPMG answers frequently asked questions on applying ASC 606 and ASC 610-20 in the real […]

KPMG US GAAP Publications , US GAAP

KPMG US GAAP Handbook: Going concern

by: alishanPosted on: April 24, 2022

KPMG explains how an entity’s management performs a going concern assessment and makes appropriate disclosures. […]

IFRS , KPMG IFRS Publications

Proposed IFRS Sustainability Disclosure Standards US GAAP

by: alishanPosted on: April 24, 2022

New proposals on the first IFRS® Sustainability Disclosure Standards mark the next step toward equal prominence […]

KPMG US GAAP Publications , US GAAP

Financial instruments: Recognition and measurement US GAAP

by: alishanPosted on: April 24, 2022

KPMG addresses frequently asked questions on ASC 321 and changes to ASC 825. This latest edition […]

EY US GAAP Publications , US GAAP

US GAAP Guide to preparing carve-out financial statements

by: alishanPosted on: April 24, 2022

Companies often consider divestitures to raise capital or maximize shareholder value. A divestiture may take […]

EY US GAAP Publications , US GAAP

Exit or disposal cost obligations under US GAAP

by: alishanPosted on: April 24, 2022

ASC 420 establishes an accounting model for costs associated with exit or disposal activities, including […]

EY US GAAP Publications , US GAAP

Asset Retirement Obligations under US GAAP

by: alishanPosted on: April 24, 2022April 24, 2022

The accounting guidance in ASC 410-20 applies to legal obligations associated with the retirement of […]

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