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Presentation reference library
Archive of KPMG guidance and publications on Presentation positions and proposals.
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Handbook: Earnings per share
Latest edition: 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
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
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
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Handbook: Statement of cash flows
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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FASB updates the definition of collections
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
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
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
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
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.