Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded puts and calls. It also discusses other topics such as balance sheet classification of shares, allocation of proceeds and earnings per share among others. It…
PwC is pleased to offer updated accounting and financial reporting Crypto assets guide. This guide discusses the relevant accounting and reporting considerations related to crypto assets. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the…
Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived intangible assets and long-lived assets. This latest edition includes additional guidance related to the measurement of a reporting unit’s fair value in testing goodwill for…
Latest edition: In this handbook, KPMG explains the leases standard (ASC 842) in detail. We provide detailed Q&As, examples and observations, as well as comparisons to legacy US GAAP. Applicability ASC 842 (ASU 2016-02 Section A, ASU 2016-02 Section B, ASU 2016-02…
Using Q&As and examples, KPMG provides interpretive guidance on consolidation-related accounting issues in applying ASC 810. This May 2022 edition incorporates updated guidance and interpretations. Applicability Companies that present consolidated financial statements Companies with interests in variable and/or voting interest entities…
EY FRD publication on business combinations has been updated to reflect the issuance of ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. It has also been updated to further enhance and…
EY has updated their FRD publication on transfers and servicing of financial assets to further clarify and enhance our interpretative guidance. Download from EY Accounting Link
The new guidance issued by the FASB earlier this year allows entities to expand their use of what is now called the portfolio layer method (previously the last-of-layer method) for fair value hedges of interest rate risk in a closed…
EY FRD publication on real estate project costs has been updated to clarify and enhance our interpretive guidance. See Appendix C for a summary of important changes. Download from EY Accounting Link
EY Technical Line has been updated to reflect accounting considerations for certain activities in the digital assets market. The publication addresses the accounting for crypto assets by a holder and highlights accounting considerations for specialized entities engaged in crypto asset…