June 02, 2023
A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
May 25, 2023
We address accounting questions related to the new GloBE rules.
March 29, 2023
FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.
March 16, 2023
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
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 09, 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
February 03, 2023
Our impressions on the accounting for key provisions in the recently enacted tax legislation.
December 21, 2022
Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards
September 15, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
June 18, 2020
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
April 22, 2020
Updated: Potential impacts to income tax accounting, including interim estimates and valuation allowances.
December 19, 2019
ASU 2019-12 removes certain exceptions and adds guidance to reduce complexity.
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
March 26, 2019
KPMG reports on the proposed ASU that seeks to improve the effectiveness of income tax disclosures.
July 12, 2018
The Court’s decision makes it clear that businesses can no longer rely on lack of physical presence to avoid collecting and remitting sales and use taxes.
June 27, 2018
SEC staff makes observations about expectations of progress on accounting for tax reform and new accounting standards.
May 08, 2018
The FASB has eliminated the reference to superseded regulatory guidance for depository and lending institutions.
February 15, 2018
KPMG demystifies a tax efficient structure for business divestitures.
February 08, 2018
KPMG reports on the NAIC’s adoption of INT 18-01 dealing with updated estimates under US tax reform.
December 05, 2017
The ASU eliminates outdated special income tax accounting guidance for steamship entities
November 06, 2017
Recent IRS rules for audits of partnerships may change the accounting for tax underpayments.
October 02, 2017
The proposals would clarify, correct errors in, and make improvements to several Topics in the Codification.
June 05, 2017
KPMG reports on the FASB’s latest proposed technical corrections.
March 06, 2017
Companies should provide clear and transparent disclosures about the withdrawal process and its potential effects.
October 03, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
October 03, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
October 03, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
May 16, 2016
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
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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.