Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Because a retailer’s provision of advertising services to a supplier can involve contracts that are highly complex, multiparty, or both, an entity may need to use significant judgment to determine the appropriate accounting treatment. Such arrangements include those in which…
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that…
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 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 the current expected credit loss…
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as Deloitte’s insights into and interpretations of how to apply that guidance in practice. Hedge accounting guidance is a complex aspect of…
RSM has prepared a white paper, Changes to accounting for revenue contracts in a business combination, to summarize and illustrate application of the guidance in Financial Accounting Standards Board Accounting Standards Update (ASU) 2021-08, Business Combinations (Topic 805): Accounting for…
This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded puts and calls. It also discusses other topics such as balance sheet classification of shares, allocation of proceeds and earnings per share among others. It…
PwC is pleased to offer updated accounting and financial reporting Crypto assets guide. This guide discusses the relevant accounting and reporting considerations related to crypto assets. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the…
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…