KPMG's publications, guidance, examples and insights to give you an advantage in understanding the requirements and implications of the new standards.
December 04, 2019
FASB’s proposals would affect several Topics to clarify, correct errors in and make improvements to the Codification.
Latest edition: KPMG’s guide to CECL, explaining key concepts and highlighting changes from legacy US GAAP.
November 04, 2019
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
September 02, 2019
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the independence rules
May 06, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
April 01, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
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More in-depth analysis, examples and insights on IFRS.