As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ […]
Canadian ASPE
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US GAAP Transfers and servicing of financial assets
KPMG’s in-depth guide explains how to account for transfers of financial assets, using Q&As and […]
KPMG US GAAP Publications , US GAAP
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KPMG US GAAP Real estate revenue guide
KPMG answers frequently asked questions on applying ASC 606 and ASC 610-20 in the real […]
KPMG US GAAP Publications , US GAAP
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KPMG US GAAP Handbook: Going concern
KPMG explains how an entity’s management performs a going concern assessment and makes appropriate disclosures. […]
IFRS , KPMG IFRS Publications
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Proposed IFRS Sustainability Disclosure Standards US GAAP
New proposals on the first IFRS® Sustainability Disclosure Standards mark the next step toward equal prominence […]
KPMG US GAAP Publications , US GAAP
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Financial instruments: Recognition and measurement US GAAP
KPMG addresses frequently asked questions on ASC 321 and changes to ASC 825. This latest edition […]
EY US GAAP Publications , US GAAP
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US GAAP Guide to preparing carve-out financial statements
Companies often consider divestitures to raise capital or maximize shareholder value. A divestiture may take […]
EY US GAAP Publications , US GAAP
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Exit or disposal cost obligations under US GAAP
ASC 420 establishes an accounting model for costs associated with exit or disposal activities, including […]
EY US GAAP Publications , US GAAP
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Asset Retirement Obligations under US GAAP
The accounting guidance in ASC 410-20 applies to legal obligations associated with the retirement of […]