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Latest industry US news & views
This month’s discussion and analysis of significant issues related to specific industries.
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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.
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SAPWG exposes COVID-19 and TALF program guidance
May 08, 2020
Proposed interpretations and revision to SSAP No. 26R to include accounting guidance for COVID-19 and the TALF program.
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Insurance: SAPWG 2020 spring meeting
April 27, 2020
SAPWG virtual discussions on recent accounting changes and regulatory developments impacting insurance companies.
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Healthcare entities’ reporting impacts of COVID-19 aid
April 24, 2020
Implications of government aid on the accounting and financial reporting of healthcare entities.
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SAPWG adopts LIBOR and COVID-19 guidance
April 23, 2020
Adopted interpretations include accounting relief in response to COVID-19 and adoption of FASB LIBOR guidance.
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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.
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Real estate revenue guide
February 26, 2020
Latest edition: KPMG’s Q&As on FASB’s revenue and other income recognition standards in the real estate industry.
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FASB proposes new requirements for NFP gifts-in-kind
February 12, 2020
Proposals aimed at transparency over presentation and disclosure of contributed nonfinancial assets by not-for-profits.
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Insurance statutory reporting – Fall 2019
January 16, 2020
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies.
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Insurance: NAIC 2019 fall meeting
January 14, 2020
NAIC discussions on recent accounting change and regulatory developments impacting insurance companies.