Presentation

Discussion and analysis of significant issues related to financial statement presentation.

Financial statement presentation

In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.

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KPMG professionals discuss the accounting and presentation requirements of ASC 250.
New SEC staff C&DIs on pay vs performance disclosures

New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements
SEC postpones share repurchase disclosure rules

SEC order postpones the effective date of the Share Repurchase Disclosure Modernization rule, pending further Commission action.
Handbook: Financial statement presentation

Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
Handbook: Accounting changes and error corrections

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
Handbook: Equity method of accounting

Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.

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Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.

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

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