Insight

Presentation reference library

Archive of discussion and analysis of Presentation positions and proposals.

Important year-end lease reporting reminders

January 06, 2021

Key presentation and disclosure reminders for preparing financial statements under ASC 842.
How convertible debt will be affected by ASU 2020-06

December 15, 2020

KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
Emerging markets risk disclosures expected

December 04, 2020

SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
FASB issues Codification improvements

October 30, 2020

The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
Handbook: Equity method of accounting

October 23, 2020

Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
Handbook: Accounting changes and error corrections

October 02, 2020

The new KPMG in-depth guide to the accounting and presentation requirements of ASC 250.
FASB issues new requirements for NFP gifts-in-kind

September 18, 2020

KPMG reports on enhanced presentation and disclosure for not-for-profits that receive contributed nonfinancial assets.
Investment funds: potential impacts of COVID-19

July 09, 2020

Accounting and reporting implications for investment funds to consider in the current economic environment.
Broad disclosure impacts of COVID-19

June 24, 2020

Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
Handbook: Going concern

June 19, 2020

New KPMG guide to ASC 205-40, with Q&As, interpretive guidance and examples.
Handbook: Discontinued operations

April 16, 2020

KPMG’s new in-depth guide to ASC 205-20, with Q&As, interpretive guidance and examples.
Extended relief for companies affected by COVID-19

April 01, 2020

Updated: SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
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.
Handbook: Segment reporting

March 26, 2020

Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
NFP restricted cash and cash equivalents

March 05, 2020

Hot Topic highlights the implications of ASU 2016-18 for NFPs.
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.
SEC Chair advises on coronavirus impact on disclosures

February 07, 2020

KPMG provides considerations for companies conducting business with or in China as they assess impacts of coronavirus.
US securities offerings FS requirements, Non-US issuers

January 15, 2020

KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws for non-US issuers.
US securities offerings FS requirements, US issuers

January 15, 2020

KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
Restricted cash in the statement of cash flows

November 26, 2019

This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
FASB issues revised proposed ASU on balance sheet classification of debt

September 02, 2019

Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
FASB updates the definition of collections

March 22, 2019

KPMG reports on ASU 2019-03, which realigns the definition with America Alliance of Museums’ Code of Ethics for Museums.
SEC solicits input on quarterly reporting requirements

March 22, 2019

The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
Clarifying the new interim disclosure requirement

February 04, 2019

The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
Update to SEC Rule 3-13 waiver requests during govt shutdown

January 07, 2019

KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
Corp Fin issues Q&As regarding government shutdown

January 07, 2019

SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
KPMG Financial Reporting Podcast: Going concern

November 11, 2020

An overview discussion of going concern assessments and financial reporting implications.
KPMG Podcast: Accounting changes and error corrections

November 11, 2020

An overview of implications of applying ASC 250, accounting changes and error corrections.

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

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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.