Financial instruments in-depth guidance
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IFRS Institute
Delivering KPMG guidance, publications and insights on the application of IFRS® Accounting and Sustainability Standards in the United States. Sharing our expertise to inform your decision-making in an evolving global financial reporting environment.
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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: 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: 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: 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: Investments
Latest edition: Our guide to accounting for investments in debt and equity securities and the fair value option.
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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: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
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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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Handbook: Financial statement presentation
Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
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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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California imposes ESG reporting related to carbon offsets
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
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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: 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: Equity method of accounting
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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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: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
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Handbook: Inventory
New: Our in-depth guide to accounting for inventory.
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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: 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: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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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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Handbook: Internal control over financial reporting
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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: 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: Leases
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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Non-GAAP financial measures
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
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Handbook: Asset acquisitions
Latest edition: Our updated guidance and interpretations help companies understand the accounting for asset acquisitions.
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Handbook: Share-based payment
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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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.
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: GHG emissions reporting
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
Regulatory insights
KPMG experts and professionals continually research, update and produce many publications.
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.
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