Revenue

KPMG guides and publications relevant to FASB's revenue standard.
REVENUE
From the reference library
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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.

Handbook: Revenue for software and SaaS
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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.

Handbook: Revenue recognition
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Proposed ASU on share-based consideration to a customer

The FASB’s proposal would reduce diversity in practice for share-based consideration to customers.

Proposed ASU on share-based consideration to a customer
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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.

Real estate revenue guide
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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.

FASB proposes changes to scope of derivative accounting
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Handbook: Service concession arrangements

Our in-depth guide to the accounting requirements of ASC 853.

Handbook: Service concession arrangements
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Handbook: Accounting for economic disruption

Our new in-depth guide explores the accounting for the impact of economic disruption on financial reporting.

Handbook: Accounting for economic disruption
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Russia-Ukraine war

Potential accounting and financial reporting issues created by the war and related economic sanctions.

Russia-Ukraine war
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Revenue for franchisors

Latest edition: Our guide to the implementation of ASC 606 for franchisors.

Revenue for franchisors
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Revenue for consumer products companies

With the new revenue recognition standard effective date approaching, KPMG offers insights on the most significant industry issues.

Revenue for consumer products companies
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Upcoming and archived revenue CPE webcasts

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Q4 2023 Quarterly Outlook

KPMG professionals discuss this quarter’s accounting and financial reporting headlines.

Learn more January 3, 2024

IFRS® Institute

Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
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Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

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