Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
The accounting guidance in ASC 410-20 applies to legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or the normal operation of a long-lived asset. A legal obligation is an obligation that a…
This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurements and disclosures as well as the fair value option. The publication is intended to help entities navigate this guidance, reduce complexity, and…
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.…
EY FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify interpretative guidance under US GAAP. Download from EY Accounting Link