Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
KPMG US GAAP Publications
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…
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…
KPMG in-depth guidance explains in detail how to account for asset acquisitions. The guidance includes KPMG’s latest interpretations based on frequent questions and answers, and illustrates how the accounting for asset acquisitions differs from business combinations accounting. Applicability An acquirer…
KPMG’s in-depth guide explains the optional expedients in ASC 848 that permit an entity to not apply otherwise applicable US GAAP to contracts or transactions that are modified or otherwise affected due to reference rate reform Applicability ASC 848 All…
KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters. Applicability Companies that have transactions denominated in a foreign currency Companies that have operations in a foreign currency environment Currently effective requirements This Handbook takes…