Archive of KPMG guidance and publications on Presentation positions and proposals.
Latest edition: KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
KPMG reports on ASU 2019-03, which realigns the definition with America Alliance of Museums’ Code of Ethics for Museums.
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
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More in-depth analysis, examples and insights on IFRS.