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Non-US issuers: US public offerings filing requirements
January 05, 2023
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
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US issuers: US public offerings filing requirements
January 05, 2023
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
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IFRS® Perspectives – December 2022
December 01, 2022
A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
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Handbook: Discontinued operations & HFS disposal groups
November 18, 2022
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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FASB proposes accounting for joint venture formations
October 28, 2022
The proposed ASU would require a joint venture formation transaction to be measured at fair value.
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FASB proposes improvements to segment disclosures
October 07, 2022
Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
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Handbook: Financial statement presentation
September 30, 2022
In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.
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Handbook: Investments
September 30, 2022
Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
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IFRS Perspectives – September 2022
September 09, 2022
A collection of articles providing updates on current IFRS® Standards issues relevant to US companies.
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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.
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Handbook: Accounting changes and error corrections
August 19, 2022
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Equity method of accounting
August 10, 2022
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
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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.
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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.
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Handbook: Credit impairment
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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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.
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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.
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Handbook: Segment reporting
November 30, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
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Handbook: Accounting changes and error corrections
May 14, 2021
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
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Important year-end lease reporting reminders
January 06, 2021
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
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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.
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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.
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FASB issues Codification improvements
October 30, 2020
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
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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.
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Investment funds: potential impacts of COVID-19
July 09, 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
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Broad disclosure impacts of COVID-19
June 24, 2020
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
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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.
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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.
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NFP restricted cash and cash equivalents
March 05, 2020
Hot Topic highlights the implications of ASU 2016-18 for NFPs.
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Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
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