Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief. (March 23, 2021)
CARES Act
March 23, 2021
Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief.
September 01, 2020
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
May 21, 2020
Implications of the CARES Act on the accounting of not-for-profit higher education institutions.
April 24, 2020
Implications of government aid on the accounting and financial reporting of healthcare entities.
Podcasts & webcasts
Tune in to hear KPMG professionals discuss major accounting and financial reporting developments.
KPMG professionals discuss practical issues impacting the statement of cash flows under ASC 230.
Understanding the financial reporting effects of recent COVID-19 relief, including the Consolidated Appropriations Act.
Business combinations & goodwill
Compensation & benefits
May 18, 2020
FAQs from KPMG’s Valuation practice on recent differences between historical and implied volatility measures.
April 15, 2020
Updated: Potential accounting implications of the coronavirus on various compensation and benefit arrangements.
Financial instruments & financial services
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
December 16, 2020
KPMG reports on the important messages coming from this year’s conference.
December 07, 2020
Highlights from banking regulators and others on current topics impacting banks & savings institutions.
September 28, 2020
Highlights from the SEC, FASB, banking regulators and others on current topics affecting banks and savings institutions.
July 10, 2020
Updated: Ongoing economic disruption may impact the accounting for certain financial instruments.
July 09, 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
June 18, 2020
Latest edition: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
March 27, 2020
Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.
April 23, 2020
Adopted interpretations include accounting relief in response to COVID-19 and adoption of FASB LIBOR guidance.
March 16, 2020
Q1 economic disruption caused by COVID-19 and oil markets should not be reflected in ASC 326 transition adjustment
Financial statement presentation
June 24, 2020
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
April 08, 2020
Guidance on when to recognize insurance recoveries, as well as measurement, presentation and disclosure requirements.
Leases & long-lived assets
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
May 28, 2020
Updated: KPMG’s Q&As on how to apply the FASB staff’s guidance.
April 20, 2020
This Hot Topic addresses impacts to companies’ lease accounting from the economic effects of the COVID-19 pandemic.
April 13, 2020
Latest edition: Applying ASC 842 to rent concessions arising from COVID-19 and other recent events.
April 08, 2020
Updated: FAQs on the impairment of goodwill and long-lived assets as a result of COVID-19.
Reporting & SEC matters
July 08, 2020
SEC leaders have issued a statement summarizing current regulatory relief available to COVID-19 affected companies.
June 26, 2020
Updated: Alternative compliance approaches for paper filings and manual signature retention indefinitely extended.
June 26, 2020
SEC provides additional guidance on coronavirus-related disclosures that companies should consider.
June 26, 2020
SEC underscores the continued importance of high-quality financial reporting for investors during times of uncertainty.
May 07, 2020
SEC staff FAQs deal with registration statements on Form S-3 when relying on the COVID-19 relief Order.
April 10, 2020
SEC urges companies to disclose as much information as practicable about the current and future effects of COVID-19.
April 07, 2020
Impacts on entities’ execution of the COSO Internal Control Framework
April 01, 2020
Updated: SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
March 19, 2020
SEC staff provides guidance to promote continued shareholder engagement for companies and funds affected by COVID-19.
March 11, 2020
Threatened by a potential coronavirus case, Washington, DC-based SEC staff will conduct normal business tasks remotely.
February 07, 2020
KPMG provides considerations for companies conducting business with or in China as they assess impacts of coronavirus.
Revenue & inventory
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
March 25, 2020
Potential impacts on accounting for arrangements with customers, including revenue, inventory and other related costs.
Related content
Working together to meet the unprecedented challenges of a rapidly changing business landscape.
International Resource Center on the financial reporting impacts of coronavirus
Receive timely updates on accounting and financial reporting topics from KPMG.
Receive timely updates on accounting and financial reporting topics from KPMG.
