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.
Podcast: Scope of profits interest and similar awards
We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interest awards.
Handbook: Going concern
Latest edition: Our comprehensive guide to management’s going concern assessment.
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.
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
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