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FAQs about FASB’s ASU on modified receivables
January 20, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors.
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FASB issues ASU to extend relief for LIBOR transition
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
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Handbook: Debt and equity financing
October 18, 2022
Latest edition: Our in-depth guide to debt and equity financing, with new guidance and comprehensive examples.
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Handbook: Investments
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
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2022 AICPA Conference on Banks & Savings Institutions
September 28, 2022
Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
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IFRS Perspectives – September 2022
September 09, 2022
A collection of articles providing updates on current IFRS® Standards issues relevant to US companies.
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FAQs about FASB’s ASU on modified receivables
September 01, 2022
Updated: We answer questions encountered in practice about the amended TDR guidance and enhanced disclosures for creditors.
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Handbook: Reference rate reform
May 05, 2022
In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Financial instruments: Recognition and measurement
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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FASB amends TDR guidance and enhances disclosures
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
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FASB expands fair value hedge accounting
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
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Russia-Ukraine war
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
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FASB proposes amendment on TDRs and vintage disclosures
January 04, 2022
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
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2021 AICPA Conference on Banks & Savings Institutions
October 06, 2021
Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.
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Q2 2021 Quarterly Outlook
June 10, 2021
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB expands fair value hedge accounting
May 24, 2021
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
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Handbook: Debt and equity financing
May 07, 2021
Latest edition: Our in-depth guide to debt and equity financing, updated for the effects of ASU 2020-06.
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Q1 2021 Quarterly Outlook
March 11, 2021
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB provides relief for discounting transition
January 08, 2021
Reference rate reform relief extended to derivatives impacted by discounting transition.
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Q4 2020 Quarterly Outlook
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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How convertible debt will be affected by ASU 2020-06
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
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Pt. 2: 2020 AICPA conference on banks & savings institutions
December 07, 2020
Highlights from banking regulators and others on current topics impacting banks & savings institutions.
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FASB exposes financial statement element definitions
November 02, 2020
The proposals would revise the conceptual definitions of assets, liabilities, revenues and gains, amongst others.
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FASB issues Codification improvements
October 30, 2020
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
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Handbook: Derivatives and hedging
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-12.
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Pt. 1: 2020 AICPA conference on banks & savings institutions
September 28, 2020
Highlights from the SEC, FASB, banking regulators and others on current topics affecting banks and savings institutions.
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Q3 2020 Quarterly Outlook
September 15, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB amends convertible debt & contracts in own equity
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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Lender accounting for COVID-19 loan modifications
June 18, 2020
Latest edition: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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Q2 2020 Quarterly Outlook
June 18, 2020
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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