June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
March 31, 2023
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
March 29, 2023
FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.
March 08, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
March 03, 2023
A collection of articles providing updates on current IFRS® Accounting Standards relevant to US companies.
February 10, 2023
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
February 03, 2023
Our impressions on the accounting for key provisions in the recently enacted tax legislation.
January 18, 2023
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
January 17, 2023
The accounting for carbon offsets or credits comes onto the FASB’s technical agenda.
December 20, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 13, 2022
CAQ themes at the 2022 AICPA & CIMA Conference included attracting new and diverse talent to the auditing profession.
December 12, 2022
Day 1 of the 2022 AICPA & CIMA Conference saw ESG perspectives from preparers, but few formal comments from the SEC.
December 07, 2022
Governance and best practices in identifying and managing risks were cited at the 2022 AICPA & CIMA Conference.
December 05, 2022
Updated: Top 10 Q&As on how the ISSB proposals compare to the EU draft standards and the SEC’s climate proposal.
December 02, 2022
Corporate Sustainability Reporting Directive now formally adopted by the EU.
September 28, 2022
Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
June 17, 2022
Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
May 26, 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
April 29, 2022
A look at the key trends observed on climate-related disclosures of some global banks; now with TCFD comparison.
April 22, 2022
An in-depth look at the first exposure drafts issued by the International Sustainability Standards Board.
March 31, 2022
New talk book: Our top 10 questions on the SEC’s proposed climate rules.
March 22, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
February 18, 2022
Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
December 13, 2021
We report on the important messages coming from this year’s conference.
November 10, 2021
Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.
November 03, 2021
ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.
October 06, 2021
Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.
September 30, 2021
Using probing questions and examples, we look at how climate risk can impact the financial statements.
August 27, 2021
A collection of articles providing updates on current IFRS® Standards relevant to US companies.
March 23, 2021
FASB staff educational paper highlights how environmental issues may affect the financial statements.
March 01, 2021
KPMG reports on this latest ESG development: the disclosure requirements, and implications and actions for management.
Learn more about ESG and our insights, including the role of the auditor in assurance.
Learn more about ESG and our insights, including the role of the auditor in assurance.
The IFRS Foundation has proposed a global set of internationally recognized sustainability standards.
The IFRS Foundation has proposed a global set of internationally recognized sustainability standards.
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Receive timely updates on accounting and financial reporting topics from KPMG.
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