Insight

Presentation reference library

Archive of discussion and analysis of Presentation positions and proposals.

Handbook: Statement of cash flows

February 24, 2023

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

January 27, 2023

Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
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.
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.
Handbook: Financial statement presentation

September 30, 2022

In-depth guide on presentation and disclosure requirements under US GAAP, plus considerations under SEC regulations.
Handbook: Investments

September 30, 2022

Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities.
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: Credit impairment

January 14, 2022

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

October 30, 2020

The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
Investment funds: potential impacts of COVID-19

July 09, 2020

Accounting and reporting implications for investment funds to consider in the current economic environment.
FRV podcast: Going concern

July 07, 2020

An overview discussion of going concern assessments and financial reporting implications.
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.

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Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.

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Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.