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, this KPMG guide explains in depth how to identify, account for and present the different types of accounting changes and error corrections. Applicability All entities Relevant dates Effective immediately Key impacts Accounting changes comprise changes in…
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.…
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…