Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Using Q&As and examples, KPMG provides interpretive guidance on research and development costs and funding arrangements. Applicability All companies engaged in R&D activities Relevant dates Effective immediately The many connections of R&D accounting US GAAP covers two distinct areas of…
This handbook is a guide to accounting for investments in debt and equity securities. The chapters in this handbook address frequently asked questions related to the scope of ASC 320 and 321, recognition and measurement for investments in debt and…
Using detailed Q&As and examples, KPMG explains various presentation and general disclosure requirements included in the Codification (i.e. ASC 205 to ASC 280), other broad topics (e.g. related parties under ASC 850 and subsequent events under ASC 855) and SEC…
Using Q&As and examples, KPMG provides interpretive guidance on debt and equity financings. This October 2022 edition incorporates new and updated guidance and interpretations. Applicability All entities Relevant dates Effective immediately Key impacts This October 2022 edition incorporates new and…
Background An increasing number of entities in different sectors and industries aim to reduce global greenhouse-gas (GHG) emissions. While many are taking steps to reduce their own carbon emissions, these efforts may not be sufficient to achieve required or voluntary…
Because a retailer’s provision of advertising services to a supplier can involve contracts that are highly complex, multiparty, or both, an entity may need to use significant judgment to determine the appropriate accounting treatment. Such arrangements include those in which…
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss…
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as Deloitte’s insights into and interpretations of how to apply that guidance in practice. Hedge accounting guidance is a complex aspect of…
RSM has prepared a white paper, Changes to accounting for revenue contracts in a business combination, to summarize and illustrate application of the guidance in Financial Accounting Standards Board Accounting Standards Update (ASU) 2021-08, Business Combinations (Topic 805): Accounting for…