Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end. This EY disclosure checklist for interim condensed financial statements captures the disclosure requirements for IFRS standards and interpretations in issue…
This edition of the checklist is applicable for entities with a 31 December 2021 year end. This EY disclosure checklist for annual financial statements captures the disclosure requirements for IFRS standards and interpretations in issue on 31 August 2021.
EY FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.
EY FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify interpretative guidance under US GAAP. Download from EY Accounting Link
This IFRS accounting primer for renewable energy power purchase agreements (PPAs) was produced by EY in collaboration with the Business Renewables Centre (BRC) Canada. It is intended to assist accounting professionals in off-taker organizations to understand and assess the potential…
This comprehensive update from KPMG adds guidance on the scope of ASC 815, the definition of derivative, accounting for derivatives and presentation to existing guidance on qualifying criteria and models to apply hedge accounting. This in-depth guide has also been…
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. The 2021 edition…
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may be easier to comply with the requirements although ‘easier’ is a relative term. Hedge accounting is still optional but a wider range of instruments qualify…
KPMG Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. They have three components: Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious multinational corporation; COVID-19 supplement, which illustrates additional…
In this August 2021 Handbook edition, KPMG explains the accounting for income taxes in detail, providing examples and analysis. KPMG handbook is designed to assist companies and others in understanding the application of ASC 740, providing in-depth guidance on a…