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Presentation reference library
Archive of KPMG guidance and publications on Presentation positions and proposals.
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FASB amends convertible debt & contracts in own equity
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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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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Handbook: Going concern
June 19, 2020
New KPMG guide to ASC 205-40, with Q&As, interpretive guidance and examples.
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Emerging markets risk disclosures expected
April 24, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
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Handbook: Discontinued operations
April 17, 2020
KPMG’s new in-depth guide to ASC 205-20, with Q&As, interpretive guidance and examples.
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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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Handbook: Segment reporting
March 26, 2020
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
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NFP restricted cash and cash equivalents
March 06, 2020
Hot Topic highlights the implications of ASU 2016-18 for NFPs.
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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.
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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.
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US securities offerings FS requirements, Non-US issuers
January 15, 2020
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws for non-US issuers.
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US securities offerings FS requirements, US issuers
January 15, 2020
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
December 19, 2019
KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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Restricted cash in the statement of cash flows
November 26, 2019
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
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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.
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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.
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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.
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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.
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Update to SEC Rule 3-13 waiver requests during govt shutdown
January 07, 2019
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
January 07, 2019
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
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KPMG Financial Reporting Podcast: Going concern
July 14, 2020
An overview discussion of going concern assessments and financial reporting implications.