Because a retailer’s provision of advertising services to a supplier can involve contracts that are […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Environmental Obligations and Asset Retirement Obligations
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Roadmap Current Expected Credit Losses
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified […]
Deloitte US GAAP Publications , US GAAP
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Deloitte US GAAP Roadmap Hedge Accounting
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC […]
RSM US GAAP Publications , US GAAP
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Changes to accounting for revenue contracts in a business combination
RSM has prepared a white paper, Changes to accounting for revenue contracts in a business […]
BDO US GAAP Publications , US GAAP
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UNDERSTANDING COMPLEX FINANCIAL INSTRUMENTS in US GAAP
This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded […]
PwC US GAAP Publications , US GAAP
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PwC Crypto Assets US GAAP Accounting Guide
PwC is pleased to offer updated accounting and financial reporting Crypto assets guide. This guide discusses […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Impairment of nonfinancial assets in US GAAP
Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Leases in US GAAP (June 2022 Edition)
Latest edition: In this handbook, KPMG explains the leases standard (ASC 842) in detail. We […]
KPMG US GAAP Publications , US GAAP
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KPMG Handbook: Consolidation Accounting in US GAAP May 2022
Using Q&As and examples, KPMG provides interpretive guidance on consolidation-related accounting issues in applying ASC […]