Financial Instruments
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Handbook: Credit impairment
Latest edition: Our updated guide to the accounting, presentation and disclosures of CECL
FINANCIAL INSTRUMENTS
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Induced conversions of convertible instruments
KPMG professionals discuss the amendments in ASU 2024-04 for certain settlements of convertible debt instruments.
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Q1 2025 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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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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Q4 2024 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB proposes expedients for private companies and NFPs
The proposal provides expedients for estimating credit losses for current accounts receivable and contract assets.
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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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FASB proposes changes to hedge accounting guidance
The proposed ASU is intended to improve alignment of hedge accounting guidance with risk management activities.
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2024 AICPA Conference on Banks & Savings Institutions
Insights for banks and savings institutions from bankers, regulators, standard setters and industry experts.
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FASB proposes changes to scope of derivative accounting
The proposed ASU expands a scope exception for derivatives and clarifies the interaction between ASC 815 and ASC 606.
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Preferred stock, by analogy
We explain how owning preferred stock is like having status with your favorite airline!
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