Presentation reference library

IFRS Perspectives – September 2022

September 09, 2022

A collection of articles providing updates on current IFRS® Standards issues relevant to US companies.

SEC publishes draft FY 22-26 Strategic Plan for comment

August 26, 2022

The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.

Handbook: Accounting changes and error corrections

August 19, 2022

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

Handbook: Equity method of accounting

August 10, 2022

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

Handbook: Going concern

March 31, 2022

Latest edition: Our comprehensive guide to management’s going concern assessment.

Emerging markets risk disclosures expected

January 27, 2022

SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.

Handbook: Statement of cash flows

January 20, 2022

Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.

Handbook: Credit impairment

January 14, 2022

Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.

Non-US issuers: US public offerings filing requirements

January 10, 2022

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.

US issuers: US public offerings filing requirements

January 10, 2022

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.

Handbook: Segment reporting

November 30, 2021

Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.

Handbook: Discontinued operations & HFS disposal groups

September 22, 2021

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.

Handbook: Accounting changes and error corrections

May 14, 2021

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

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.

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.

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.

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.

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.