Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
EY FRD publication on statement of cash flows has been updated to clarify and enhance our interpretive guidance. This edition provides guidance on the presentation of funds held on behalf of customers in the statement of cash flows. See Appendix…
This PwC guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification). It also provides PwC insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice…
The accounting guidance for the issuance, modification, conversion, and repurchase of debt and equity securities has developed over many years into a complex set of rules. This PwC guide provides a summary of the guidance relevant to the accounting for…
KPMG addresses frequently asked questions about applying the fair value measurement and disclosure guidance, highlighting the differences between US GAAP and IFRS Standards. This latest edition has been updated for newly effective accounting standards, and other standard-setting and practice developments.…
Using detailed Q&As and examples, KPMG explains how the revenue standard (ASC 606) applies to software licensing and SaaS arrangements. KPMG latest guide is updated for continuing developments in practice. Applicability ASC 606 and ASC 340-40 All software and software-as-a-service…
This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations…
This publication helps users understand the significant differences between IFRS Standards and US GAAP, and provides a summary of differences encountered most frequently. This publication focuses primarily on recognition, measurement and presentation. Applicability Public companies Private companies that do not…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in FASB Accounting Standards Update (ASU) No. 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…
PwC is pleased to offer updated accounting and financial reporting guide for Property, plant, equipment and other assets. Although many view the accounting for property, plant, and equipment to be relatively straightforward, there is limited technical guidance and there can…