Insight

Industry reference library

In-depth analysis, examples and insights to give you an advantage in understanding the key effects of current standard-setting on specific industries.

Insurance: May 2023 SAPWG call

May 25, 2023

KPMG reports on actions taken by the Statutory Accounting Principles Working Group on the May 2023 conference call.
Insurance: NAIC 2023 Spring meeting

May 05, 2023

KPMG reports on actions taken and discussions held about ongoing projects on conference calls and at the Spring 2023 meeting of the National Association of Insurance Commissioners.
Real estate revenue guide

April 21, 2023

Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
FASB amends long-duration contracts transition guidance

December 15, 2022

Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
Insurance: NAIC 2022 Spring meeting

May 05, 2022

We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2022 Spring meeting.
Insurance: NAIC 2021 Summer meeting

September 16, 2021

KPMG reports on actions and discussions about ongoing projects on conference calls and at the NAIC 2021 Summer meeting.
Insurance: SAPWG May 2021 call

June 18, 2021

KPMG reports on statutory accounting actions and discussions on the May 2021 SAPWG conference call.
Insurance: NAIC 2021 spring meeting

May 14, 2021

KPMG reports on actions and discussions about ongoing projects on conference calls and at the NAIC 2021 spring meeting.
Insurance: NAIC 2020 fall meeting

January 13, 2021

KPMG reports on actions and discussions about ongoing projects on conference calls and at the 2020 fall meeting.
Insurance: NAIC 2020 summer meeting

September 11, 2020

KPMG reports on NAIC actions and discussions about ongoing projects on conference calls and at the 2020 summer meeting.
Investment funds: potential impacts of COVID-19

July 09, 2020

Accounting and reporting implications for investment funds to consider in the current economic environment.
NAIC accounting calls

July 09, 2020

KPMG reports on the latest accounting actions taken on conference calls by the National Association of Insurance Commissioners.
NFP higher education institutions’ CARES Act accounting

May 21, 2020

Implications of the CARES Act on the accounting of not-for-profit higher education institutions.
Insurance: SAPWG 2020 spring meeting

April 27, 2020

SAPWG virtual discussions on recent accounting changes and regulatory developments impacting insurance companies.
Healthcare entities’ reporting impacts of COVID-19 aid

April 24, 2020

Implications of government aid on the accounting and financial reporting of healthcare entities.
Investment funds: subsequent events impacts of COVID-19

March 27, 2020

Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.
Insurance: NAIC 2019 fall meeting

January 13, 2020

KPMG reports on actions and discussions about ongoing projects on conference calls and at the 2019 fall meeting.
Restricted cash in the statement of cash flows

November 26, 2019

This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
Banking regulators propose policy on credit losses

October 25, 2019

Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
FASB extends two private company alternatives to NFPs

May 06, 2019

FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.

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IFRS Institute

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

ARO

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.