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Presentation reference library
Archive of KPMG guidance and publications on Presentation positions and proposals.
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Handbook: Statement of cash flows
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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FASB updates the definition of collections
KPMG reports on ASU 2019-03, which realigns the definition with America Alliance of Museums’ Code of Ethics for Museums.
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SEC solicits input on quarterly reporting requirements
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
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Update to SEC Rule 3-13 waiver requests during govt shutdown
KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
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Corp Fin issues Q&As regarding government shutdown
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
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Handbook: US securities offerings financial statement requirements – Non-US
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
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Financial statement requirements in US securities offerings: What you need
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
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Handbook: Earnings per share
KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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Updated ASC 842 transition disclosure examples
As the effective date nears, lease transition disclosures should be more detailed and include quantitative information.
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Clarifying the new interim disclosure requirement
The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
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Changes to fair value disclosures
The FASB has amended the fair value disclosure requirements as part of its broader disclosure framework project.
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Changes to defined benefit plan disclosures
The FASB has amended pension and OPEB disclosures as part of its broader disclosure framework project.
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FASB adds to concepts statement with guidance on materiality and disclosures
KPMG reports on the release of the disclosure framework chapter of Concepts Statement No. 8, and amendments to the qualitative characteristics chapter.
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SEC adopts rule to update and simplify disclosures
The SEC has adopted a final rule that will amend disclosure requirements that were redundant, overlapping or superseded.
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SEC updates smaller reporting company definition
KPMG reports on the latest clarifications for qualifying as a ‘smaller reporting company
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FASB proposes changes to the definition of collections
KPMG reports on the FASB’s proposed ASU that would modify the definition of collections.
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SEC proposes changes to disclosures in certain registered debt offerings
KPMG reports on the SEC’s proposed amendments to disclosures for Rules 3-10 and 3-16 of Reg S-X related to guaranteed securities.
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SEC issues guidance on cybersecurity disclosures
KPMG reports on the SEC’s updated guidance on cybersecurity disclosures.
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NAIC adopts INT 18-01
KPMG reports on the NAIC’s adoption of INT 18-01 dealing with updated estimates under US tax reform.
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FASB: presentation and disclosure changes for insurance
KPMG reports on the FASB’s decisions about the presentation and revised disclosures for long-duration insurance contracts.
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Recent IRS audit rules: partnership tax underpayments
Recent IRS rules for audits of partnerships may change the accounting for tax underpayments.
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SEC proposes changes to Regulation S-K
Key changes proposed by the SEC would impact MD&A, the description of property, exhibits and confidential information, incorporation by reference, and the manner of delivery and tagging of coverage page data.
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Trends in SEC staff comment letters
The SEC staff is commenting on and requiring financial statement revisions for the classification of expenses, allocation of indirect costs, and presentation of gross margin.
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SEC issues guidance on pay ratio disclosures
The guidance addresses certain interpretive matters, including estimation methodologies, as well as guidance and examples of statistical sampling methodologies and other reasonable methods to calculate the pay ratio disclosure.
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ASC 606 implementation – don’t forget internal controls and disclosures
KPMG’s insights on ASC 606 implementation. With adoption of the new revenue standard underway for most companies, KPMG reports on areas that may be left as low priority – with potentially risky consequences.
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Income tax implications of Brexit
Companies should provide clear and transparent disclosures about the withdrawal process and its potential effects.
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FASB separates service cost from other pension cost components
The FASB ASU requires a company to present service cost separately from the other components of net benefit cost.
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FASB amends EBP master trust reporting
The ASU clarifies how employee benefit plans will present and disclose investments in master trusts.
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FASB proposes additional inventory disclosures
As part of the FASB’s Disclosure Framework project, incremental disclosures under ASC 330 would be required.