March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
January 27, 2022
SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.
January 20, 2022
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
January 10, 2022
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
January 10, 2022
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
November 30, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
September 22, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
August 26, 2021
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
May 14, 2021
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
January 06, 2021
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
December 04, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
October 30, 2020
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
September 18, 2020
KPMG reports on enhanced presentation and disclosure for not-for-profits that receive contributed nonfinancial assets.
July 09, 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
June 24, 2020
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
April 01, 2020
Updated: SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
March 27, 2020
Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.
March 05, 2020
Hot Topic highlights the implications of ASU 2016-18 for NFPs.
February 12, 2020
Proposals aimed at transparency over presentation and disclosure of contributed nonfinancial assets by not-for-profits.
February 07, 2020
KPMG provides considerations for companies conducting business with or in China as they assess impacts of coronavirus.
November 26, 2019
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
March 22, 2019
KPMG reports on ASU 2019-03, which realigns the definition with America Alliance of Museums’ Code of Ethics for Museums.
January 07, 2019
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
January 04, 2022
An overview discussion of going concern assessments and financial reporting implications.
September 02, 2019
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
March 22, 2019
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
February 04, 2019
The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
January 04, 2022
An overview of implications of applying ASC 250, accounting changes and error corrections.
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