KPMG's guidance, publications, in-depth analysis, and insights to give you an advantage in understanding the requirements and implications of the new standards.
August 15, 2019
The FASB has proposed deferring the effective dates for credit losses, derivatives and leasing.
July 18, 2019
The FASB tentatively decided to defer effective dates for insurance, credit losses, derivatives and leasing.
March 05, 2019
KPMG reports on targeted changes to lessor accounting and clarification of interim transition disclosures.
December 10, 2018
ASU simplifies the accounting by lessors for sales and similar taxes and lessor costs paid by the lessee.
August 15, 2018
KPMG reports on the FASB’s proposed ASU on narrow-scope improvements for lessors
March 28, 2018
The amendments create an additional transition method, and a lessor practical expedient for separating lease and non-lease components.
March 06, 2018
KPMG reports that the FASB affirmed its proposed transition option for the new leases standard eliminating the comparative period reporting requirement.
January 23, 2018
KPMG reports on the FASB’s approval of its previously proposed technical corrections to the new leases standard.
January 04, 2018
The proposed amendments would provide lessors an option not to separate lease and non-lease components under certain circumstances and offer transition relief for companies that choose the proposed alternative transition method.
October 01, 2017
FASB’s codification of recent SEC announcement on certain public business entities, and rescinds other SEC guidance on revenue and leases.
August 31, 2017
The proposed ASU on land easements would clarify that they are within the scope of the new leases standard and would add a practical expedient to ASC 842 to ease transition. The other proposed ASU includes 16 technical corrections to the new standard and other accounting topics.
August 31, 2017
Companies and their stakeholders should consider these observations and thoughtfully evaluate their current and planned implementation efforts for these major standards.
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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