Handbooks
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CARES Act: IFRS compared to US GAAP
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
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Handbook: Accounting changes and error corrections
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Accounting for bankruptcies
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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Handbook: Accounting for income taxes
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Handbook: Asset acquisitions
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
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Handbook: Business combinations
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
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Handbook: Climate risk in the financial statements
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
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Handbook: Consolidation
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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Handbook: Credit impairment
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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Handbook: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
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Handbook: Discontinued operations & HFS disposal groups
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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Handbook: Earnings per share
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
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Handbook: Employee benefits
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 12, ASC 15 and ASC 718-40.
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Handbook: Equity method of accounting
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Fair value measurement
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
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Handbook: Financial statement presentation
Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
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Handbook: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
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Handbook: GHG emissions reporting
Our guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
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Handbook: Going concern
Latest edition: Our comprehensive guide to management’s going concern assessment.
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Handbook: IFRS® compared to US GAAP
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
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Handbook: Impairment of nonfinancial assets
Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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Handbook: Internal control over financial reporting
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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Handbook: Inventory
New: Our in-depth guide to accounting for inventory.
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Handbook: Investments
Latest edition: Our guide to accounting for investments in debt and equity securities and the fair value option.
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Handbook: Leases
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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Handbook: Long-duration contracts
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
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Real estate lessor guide
Includes new and updated interpretations for ASC 842, with new material for ASU 2023-01 on common control arrangements.
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Real estate revenue guide
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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Handbook: Reference rate reform
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Handbook: Research and development
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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Revenue for franchisors
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
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Handbook: Revenue recognition
Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As. interpretive guidance and examples.
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Handbook: Revenue for software and SaaS
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
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Handbook: SEC reporting for business combinations
Our in-depth guide to the SEC’s filing and reporting requirements related to significant acquisitions and dispositions.
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Handbook: Segment reporting
Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
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Handbook: Service concession arrangements
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
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Handbook: Share-based payment
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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Handbook: Software and website costs
KPMG in-depth guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20.
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Handbook: Statement of cash flows
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
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Handbook: Tax credits
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
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Handbook: Transfers and servicing of financial assets
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
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Non-US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
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US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
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