Handbooks
No results found.
Resource
Handbook: Accounting changes and error corrections
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
November 8, 2024
Resource
Handbook: Accounting for bankruptcies
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
March 20, 2024
Resource
Handbook: Accounting for economic disruption
Our new in-depth guide explores the accounting for the impact of economic disruption on financial reporting.
June 21, 2024
Resource
Handbook: Accounting for income taxes
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
July 25, 2024
Resource
Guide: AI and automation in financial reporting
Our new in-depth guide offers insights for responsibly integrating AI into financial reporting, including governance and internal control considerations.
November 8, 2024
Resource
Handbook: Asset acquisitions
Latest edition: Our updated guidance and interpretations help companies understand the accounting for asset acquisitions.
July 25, 2024
Resource
Handbook: Business combinations
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
June 7, 2024
Resource
Handbook: 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.
September 1, 2020
Resource
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.
December 20, 2024
Resource
Handbook: Consolidation
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
November 14, 2024
Resource
Handbook: Credit impairment
Latest edition: Our updated guide to the accounting, presentation and disclosures of CECL
May 10, 2023
Resource
Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
November 26, 2024
Resource
Handbook: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
January 15, 2025
Resource
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.
March 15, 2024
Resource
Handbook: Earnings per share
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on NCI and the two-class method.
January 23, 2025
Resource
Handbook: Employee benefits
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712, ASC 715 and ASC 718-40.
October 11, 2024
Resource
Handbook: Equity method of accounting
Latest edition: Our in-depth equity method of accounting guide, providing examples and analysis.
December 6, 2024
Resource
Handbook: Fair value measurement
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
October 18, 2024
Resource
Handbook: Financial statement presentation
Latest edition: In-depth guide on presentation and disclosure requirements, plus a new chapter on interim reporting.
October 31, 2024
Resource
Handbook: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
January 31, 2024
Resource
Handbook: GHG emissions reporting
Our guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
December 20, 2024
Resource
Handbook: Going concern
Latest edition: Our comprehensive guide to management’s going concern assessment.
April 15, 2024
Resource
Handbook: IFRS® compared to US GAAP
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
November 26, 2024
Resource
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.
August 20, 2024
Resource
Handbook: Internal control over financial reporting
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
August 31, 2023
Resource
Handbook: Inventory
Latest edition: Our in-depth guide to accounting for inventory (ASC 330) with Q&As, interpretive guidance and examples.
September 6, 2024
Resource
Handbook: Investments
Latest edition: Our guide to accounting for investments in debt and equity securities and the fair value option.
February 22, 2024
Resource
Handbook: Leases
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
September 11, 2024
Resource
Handbook: Long-duration contracts
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
December 20, 2024
Resource
Real estate lessor guide
Includes new and updated interpretations for ASC 842, with new material for ASU 2023-01 on common control arrangements.
December 15, 2023
Resource
Real estate revenue guide
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
August 29, 2024
Resource
Handbook: Reference rate reform
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
March 7, 2024
Resource
Handbook: Research and development
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
October 7, 2024
Resource
Revenue for franchisors
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
April 23, 2021
Resource
Handbook: Revenue recognition
Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As, interpretive guidance and examples.
December 10, 2024
Resource
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.
February 5, 2025
Resource
Handbook: SEC reporting for business combinations
Our in-depth guide to the SEC’s filing and reporting requirements related to significant acquisitions and dispositions.
February 11, 2025
Resource
Handbook: Segment reporting
Latest edition: We explain the amendments (ASU 2023-07) to segment reporting in detail, providing examples and analysis.
July 31, 2024
Resource
Handbook: Service concession arrangements
Our in-depth guide to the accounting requirements of ASC 853.
June 22, 2024
Resource
Handbook: Share-based payment
Latest edition: KPMG explains in-depth the accounting under ASC 718.
July 17, 2024
Resource
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.
April 30, 2024
Resource
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.
September 30, 2024
Resource
Handbook: Tax credits
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
June 30, 2023
Resource
Handbook: Transfers and servicing of financial assets
Latest edition: Our in-depth guide to ASC 860 – with Q&As, interpretive guidance and examples.
August 28, 2024
Resource
Non-US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
January 31, 2024
Resource
US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
March 25, 2024
- 1
- 2
- 3
- ...
- 5
Subscribe to stay informed
Receive the latest financial reporting and accounting updates with our newsletters and more delivered to your inbox.
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.