Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
In August, 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, resulting in the most substantial changes to this accounting standard in many years. Our in-depth guide has been updated to reflect…
In-depth guidance on, and interpretations of, ASU 2018-12. This latest edition includes new and updated interpretations and examples based on our experience with companies implementing ASU 2018-12. Applicability Insurance entities that issue long-duration contracts Not applicable to policyholders of long-duration…
This April 2021 edition expands on our existing ASC 606 guidance for franchisors to incorporate insights on the adoption of ASU 2021-02, which simplifies how private company franchisors analyze certain activities when determining their performance obligations in a franchise agreement.…
IFRS 9 Financial Instruments sets out the general principles for recognising, classifying, and measuring financial assets – e.g. loans. These principles apply for both originated and acquired loans and for certain loan commitments, but how do they apply? This KPMG Publication deals…
This KPMG handbook provides detailed guidance on and interpretation of ASC 323, providing examples and analysis. This March 2021 edition incorporates updated guidance on: Significant influence with less than 20% stock ownership Accounting for tax credits by a tax equity…
Learn about cryptocurrencies and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS). This publication includes: a brief overview explaining what cryptocurrencies are a discussion of possible approaches to accounting for cryptocurrencies under existing IFRS…
Applying IFRS 2 Share-based Payment can be challenging, particularly with the variety and complexity of the broad range of share-based payment schemes that exist worldwide. This KPMG Handbook aims to help you apply IFRS 2 in practice, using illustrative examples to clarify…
PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and hedging activities. It addresses the definition of a derivative and how to identify one on its own or when embedded in another contract. It also…
This IGAAP® Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 June 2021 year end. Please visit Source website below to download Disclosure Checklist Source: EY IFRS Technical Resources
EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management. However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this…