Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
KPMG comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples. This updated in-depth guide also includes segment considerations for domestic filers and foreign private issuers that apply IFRS® Standards or other GAAP. Applicability Public entities (as…
As part of their implementation journey, preparers should consider the interrelationship between their current method and timing of reporting, and the requirements of IFRS 17. This EY (Ernst & Young) publication aims to help preparers navigate this journey and it…
An executive overview of the lease accounting standard from a lessor’s perspective. Key impacts: Lessor accounting is not fundamentally changed, but important differences from ASC 840 exist. Key aspects of the lessor accounting guidance have been aligned with the guidance…
This EY Publication contains illustrative consolidated financial statements for the year ending 31 December 2021 and is prepared in accordance with IFRS issued as at 30 June 2021 and effective for annual periods beginning on 1 January 2021 Download this…
The use of Power Purchase Agreements (PPA) in the supply of renewable energy is on the rise. This EY publication focuses solely on the assessment of whether solar and wind energy PPAs contain a lease in accordance with IFRS 16…
This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice. Determining the appropriate accounting…
EY FRD publication on derivatives and hedging (after the adoption of ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities) has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of…
KPMG explains the accounting for acquisitions of businesses and related issues with examples and analysis. In this comprehensive update, KPMG provides detailed guidance on and interpretation of ASC 805, including illustrative examples and Q&As, and addresses specific acquisition-related accounting issues.…
KPMG latest edition explains accounting for share-based payments, ASC 718, in detail including Q&As, interpretive guidance and examples. Applicability All companies with employee or nonemployee share-based payment awards Relevant dates Effective immediately Report contents Scope Measurement of awards Classification of…
This EY publication discusses how an entity might account for a cloud computing arrangement considering the requirements in IFRS. IFRS Standards do not contain explicit guidance about a customer’s accounting for cloud computing arrangements, so judgement will be required to…