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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 2017-02.
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Handbook: Debt and equity financing
October 02, 2020
New KPMG in-depth guide uses Q&As and examples to explain the principles of accounting for debt and equity financings.
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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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Impact of economic disruption on expected credit losses
March 16, 2020
Q1 economic disruption caused by COVID-19 and oil markets should not be reflected in ASC 326 transition adjustment
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FASB provides relief for reference rate reform
March 13, 2020
Optional relief now available to companies preparing for discontinuation of interest rates such as LIBOR.
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FASB clarifies transitions into/out of equity method
January 16, 2020
ASU 2020-01 clarifies the interactions between ASC 321, ASC 323 and ASC 815.
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December 2019 Quarterly Outlook
December 18, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including recent SEC and FASB activity.
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Guarantees and the credit impairment standard
December 16, 2019
Commercial companies should evaluate whether guarantees provided are in scope of CECL and understand the implications.
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FASB amends credit losses standard
November 26, 2019
ASU 2019-11 clarifies how to account for expected recoveries on purchased financial assets with credit deterioration.
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FASB issues ASU deferring effective dates
November 04, 2019
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
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EITF reaches final consensus
November 04, 2019
Consensus on accounting for equity method investments, discussion on licensing contract modifications.
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Banking regulators propose policy on credit losses
October 25, 2019
Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
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September 2019 Quarterly Outlook
September 02, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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2019 AICPA Conference on Banks & Savings Institutions
September 02, 2019
Highlights from the SEC, FASB, banking regulators and others on current topics for banks.
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SEC staff statement on LIBOR transition
July 15, 2019
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.
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PCAOB issues new guidance for auditors and audit committees
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the independence rules
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June 2019 Quarterly Outlook
June 03, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Audit committee tool: new credit losses standard
May 15, 2019
CAQ’s updated tool helps audit committees with their oversight of implementation of the new credit impairment standard.
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FASB issues targeted transition relief for the credit losses standard
May 06, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
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Credit impairment: Recoveries and extension options
April 01, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
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