This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded […]
PwC US GAAP Publications , US GAAP
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PwC Crypto Assets US GAAP Accounting Guide
PwC is pleased to offer updated accounting and financial reporting Crypto assets guide. This guide discusses […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Impairment of nonfinancial assets in US GAAP
Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Leases in US GAAP (June 2022 Edition)
Latest edition: In this handbook, KPMG explains the leases standard (ASC 842) in detail. We […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Consolidation Accounting in US GAAP May 2022
Using Q&As and examples, KPMG provides interpretive guidance on consolidation-related accounting issues in applying ASC […]
EY US GAAP Publications , US GAAP
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Business combinations in US GAAP
EY FRD publication on business combinations has been updated to reflect the issuance of ASU […]
EY US GAAP Publications , US GAAP
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Transfers and servicing of financial assets in US GAAP
EY has updated their FRD publication on transfers and servicing of financial assets to further […]
EY US GAAP Publications , US GAAP
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Fair value hedging under the portfolio layer method in US GAAP
The new guidance issued by the FASB earlier this year allows entities to expand their […]
EY US GAAP Publications , US GAAP
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Real estate project costs in US GAAP
EY FRD publication on real estate project costs has been updated to clarify and enhance […]
EY US GAAP Publications , US GAAP
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Accounting for digital assets, including crypto assets in US GAAP
EY Technical Line has been updated to reflect accounting considerations for certain activities in the […]