September 27, 2023
Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
May 12, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
January 27, 2023
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
September 28, 2022
Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
September 09, 2022
A collection of articles providing updates on current IFRS® Standards issues relevant to US companies.
September 01, 2022
Updated: We answer questions encountered in practice about the amended TDR guidance and enhanced disclosures for creditors.
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
January 04, 2022
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
October 06, 2021
Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.
June 10, 2021
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
May 24, 2021
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
March 11, 2021
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
January 08, 2021
Reference rate reform relief extended to derivatives impacted by discounting transition.
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
December 07, 2020
Highlights from banking regulators and others on current topics impacting banks & savings institutions.
November 02, 2020
The proposals would revise the conceptual definitions of assets, liabilities, revenues and gains, amongst others.
October 30, 2020
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-12.
September 28, 2020
Highlights from the SEC, FASB, banking regulators and others on current topics affecting banks and savings institutions.
September 15, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
June 18, 2020
Latest edition: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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Receive timely updates on accounting and financial reporting topics from KPMG.
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KPMG experts and professionals continually research, update and produce many publications.
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Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
The KPMG accounting research website to access additional resources for your financial reporting needs.
The KPMG accounting research website to access additional resources for your financial reporting needs.