Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
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…
KPMG answers frequently asked questions on applying ASC 606 and ASC 610-20 in the real estate industry – including updated interpretations based on KPMG’s experience with companies applying the standards. Relevant dates Effective immediately. Key impacts Responses to common questions…
ASC 420 establishes an accounting model for costs associated with exit or disposal activities, including restructuring activities. Under this model, a liability for costs associated with an exit or disposal activity should be recognized and initially measured at fair value…
A guide to lessee accounting under ASC 842 assists middle-market lessees in applying the leases guidance in Topic 842, Leases, of the Financial Accounting Standards Board’s Accounting Standards Codification (ASC). The most significant change for lessees under ASC 842 is the recognition…
The FASB’s new standard on leases, ASC 842, is already effective for public companies and is replacing today’s leases guidance for other companies in 2021. This guide discusses lessee and lessor accounting under ASC 842. The first four chapters provide an introduction…
Real estate focused Q&As based on our experience with companies implementing ASC 842, and discussions with industry and preparer groups, the FASB and the SEC staff. Updated for ASC 842, recent practice issues and other developments. Download from KPMG Financial…
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…
This EY FRD provides interpretive guidance on the accounting for real estate sales. Download from EY ACCOUNTING LINK
EY FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.
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