KPMG's publications, guidance, examples and insights to give you an advantage in understanding the requirements and implications of the new standards.
May 15, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
April 26, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
November 20, 2018
FASB seeks to clarify the guidance and address implementation issues associated with the new standards.
October 30, 2018
Latest edition: KPMG’s guide to the recognition and measurement of financial instruments.
June 12, 2018
KPMG reports on the FASB TRG’s discussion on estimating credit losses, including accrued interest and the timing of recognition and recoveries.
September 27, 2017
FASB’s proposal makes targeted clarifications to recognition and measurement guidance for financial assets and liabilities
August 31, 2017
Companies and their stakeholders should consider these observations and thoughtfully evaluate their current and planned implementation efforts for these major standards.
March 30, 2017
Shortening the amortization period is generally expected to more closely align the interest income recognition with the expectations incorporated in the market pricing on the underlying securities.
December 11, 2016
The proposals on equity-linked instruments with down-round features aim to make the accounting guidance easier to use.
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