KPMG's publications, guidance, examples and insights to give you an advantage in understanding pervasive issues in preparing financial statements.
March 11, 2019
The proposals on equity-linked instruments with down-round features aim to make the accounting guidance easier to use.
January 12, 2019
The amendments clarify the consolidation guidance for NFPs (ASC 958-810).
November 06, 2018
KPMG reports on ASU 2018-18, clarifying the interaction between collaborative arrangements and the new revenue standard.
June 30, 2017
KPMG reports on a proposed ASU for ASC 810. FASB proposes to provide a private company alternative and make targeted improvements to the related party guidance for VIEs.
March 30, 2017
This consensus will reduce diversity in practice in identifying the customer in these arrangements.
December 11, 2016
Changes required but existing hedge relationships continue.
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