Defining Issues
Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.
Environmental, Social and Governance (ESG) reporting
KPMG guidance and articles for financial reporting professionals.
Handbooks
KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting.
SEC stays its climate rule pending judicial review
No change in SEC’s position regarding its authority; no effect on companies preparing for compliance with other rules.
FASB project on government grants
The FASB discusses a model for business entities to account for government grants.
California imposes climate disclosures and assurance
Updated: The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.
Podcast: Unpacking NOCLAR - Insights on PCAOB proposal
Hear about the NOCLAR debates and roundtable – expectation gaps and operability challenges for registrants and auditors.
Handbook: GHG emissions reporting
Our guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
Handbook: Accounting for bankruptcies
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
Handbook: Revenue recognition
Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As. interpretive guidance and examples.
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
Access our accounting research website for additional resources for your financial reporting needs.
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