Using Q&As and examples, KPMG provides interpretive guidance on research and development costs and funding […]
KPMG US GAAP Publications , US GAAP
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KPMG US GAAP 2022 Handbook: Investments
This handbook is a guide to accounting for investments in debt and equity securities. The […]
KPMG US GAAP Publications , US GAAP
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KPMG US GAAP 2022 Handbook: Financial statement presentation
Using detailed Q&As and examples, KPMG explains various presentation and general disclosure requirements included in […]
KPMG US GAAP Publications , US GAAP
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KPMG US GAAP 2022 Handbook: Debt and equity financing
Using Q&As and examples, KPMG provides interpretive guidance on debt and equity financings. This October […]
Deloitte US GAAP Publications , US GAAP
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US GAAP Accounting and Reporting Considerations for Environmental Credits
Background An increasing number of entities in different sectors and industries aim to reduce global […]
Deloitte US GAAP Publications , US GAAP
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US GAAP Accounting Considerations Related to Retail Media Networks
Because a retailer’s provision of advertising services to a supplier can involve contracts that are […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Environmental Obligations and Asset Retirement Obligations
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Roadmap Current Expected Credit Losses
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Roadmap Hedge Accounting
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC […]
RSM US GAAP Publications , US GAAP
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Changes to accounting for revenue contracts in a business combination
RSM has prepared a white paper, Changes to accounting for revenue contracts in a business […]