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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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Restricted cash in the statement of cash flows
November 26, 2019
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
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FASB issues ASU deferring long-duration contracts
November 04, 2019
ASU 2019-09 amends the effective date for long-duration contracts (targeted improvements).
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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.
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Q&A Leases: Real estate lessors
October 07, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Insurance statutory reporting – September 2019
September 09, 2019
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies
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Insurance: NAIC 2019 summer meeting
August 05, 2019
The NAIC discussed recent accounting changes and regulatory developments impacting insurance companies.