Archive of KPMG guidance and publications on Presentation positions and proposals.
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
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.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
KPMG reports on the release of the disclosure framework chapter of Concepts Statement No. 8, and amendments to the qualitative characteristics chapter.
The SEC has adopted a final rule that will amend disclosure requirements that were redundant, overlapping or superseded.
KPMG reports on the FASB’s proposed ASU that would modify the definition of collections.
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.
KPMG reports on the FASB’s decisions about the presentation and revised disclosures for long-duration insurance contracts.
Recent IRS rules for audits of partnerships may change the accounting for tax underpayments.
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.
The FASB ASU requires a company to present service cost separately from the other components of net benefit cost.
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More in-depth analysis, examples and insights on IFRS.