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 recognition
Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As, interpretive guidance and examples.
Proposed ASU on share-based consideration to a customer
The FASB’s proposal would reduce diversity in practice for share-based consideration to customers.
Real estate revenue guide
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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.
Handbook: Service concession arrangements
Our in-depth guide to the accounting requirements of ASC 853.
Handbook: Accounting for economic disruption
Our new in-depth guide explores the accounting for the impact of economic disruption on financial reporting.
Russia-Ukraine war
Potential accounting and financial reporting issues created by the war and related economic sanctions.
Revenue for franchisors
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
Revenue for consumer products companies
With the new revenue recognition standard effective date approaching, KPMG offers insights on the most significant industry issues.
Q4 2023 Quarterly Outlook
KPMG professionals discuss this quarter’s accounting and financial reporting headlines.
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