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IFRS® Perspectives – June 2023
June 02, 2023
A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
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Real estate revenue guide
April 21, 2023
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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Handbook: Revenue recognition
March 24, 2023
Latest edition: Our in-depth guide to the revenue standard, ASC 606.
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Russia-Ukraine war
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
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Revenue for franchisors
April 23, 2021
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
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Q4 2020 Quarterly Outlook
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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2020 AICPA Conference on Current SEC & PCAOB Developments
December 16, 2020
KPMG reports on the important messages coming from this year’s conference.
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FASB discusses and responds to coronavirus
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
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Handbook: Service concession arrangements
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
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COVID-19 impacts on arrangements with customers
March 25, 2020
Potential impacts on accounting for arrangements with customers, including revenue, inventory and other related costs.
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March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
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New ASU on share-based payments to customers
November 15, 2019
FASB clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
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EITF reaches final consensus
November 04, 2019
Consensus on accounting for equity method investments, discussion on licensing contract modifications.
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September 2019 Quarterly Outlook
September 02, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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June 2019 Quarterly Outlook
June 03, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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March 2019 Quarterly Outlook
March 15, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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December 2018 Quarterly Outlook
December 19, 2018
KPMG’s quarterly update on accounting and financial reporting developments, SEC activity and major FASB standards.
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SEC clarifies guidance for EGCs on loss of status
December 16, 2018
The SEC staff provides clarification for new registrants who do not qualify as EGCs on the adoption of new standards.
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Targeted improvements for collaborative arrangements
November 05, 2018
KPMG reports on ASU 2018-18, clarifying the interaction between collaborative arrangements and the new revenue standard.
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September 2018 quarterly outlook
September 14, 2018
KPMG’s quarterly update on recent accounting and financial reporting developments, including SEC activity and major FASB standards.
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FASB clarifies how not-for-profits account for grants
June 25, 2018
KPMG reports on the FASB’s ASU that clarifies how not-for-profits and others account for grants and similar transactions
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June 2018 quarterly outlook
June 04, 2018
KPMG’s quarterly update on recent accounting and financial reporting developments, including tax reform, SEC activity and major FASB standards.
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Control changes with ASC 606 implementation
April 01, 2018
ASC 606 early adopters identify changes to financial reporting controls. KPMG highlights what those changes are.
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SEC comments on ASC 606 early adopters
March 27, 2018
SEC comment letters on ASC 606 provide insight into key focus areas. KPMG discusses the themes.
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Early thinking in adopting ASC 606
March 22, 2018
KPMG reports that most companies are using the modified retrospective method to adopt the new revenue standard, SEC filings show.
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March 2018 Quarterly Outlook
March 12, 2018
KPMG reports on major accounting and financial reporting developments that could affect companies in the current period and near term.
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Revenue for the life sciences industry
March 05, 2018
With the new revenue standard now in effect, KPMG reports on the most significant industry issues.
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Revenue for power and utilities companies
March 05, 2018
With the new revenue standard now in effect, KPMG offers insights on the most significant industry issues.
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Revenue for the asset management industry
January 01, 2018
With the new revenue standard now in effect, KPMG offers insights on the most significant industry issues.
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Modifications to preserve the value of awards
December 04, 2017
KPMG reports on the important messages coming from this year’s conference.
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FASB amends codified SEC guidance on revenue and leases
October 01, 2017
FASB’s codification of recent SEC announcement on certain public business entities, and rescinds other SEC guidance on revenue and leases.
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Revenue for retailers
September 04, 2017
With the new revenue recognition standard’s effective date approaching, KPMG reports on the most significant industry issues.
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SEC updates revenue guidance
August 28, 2017
The SEC amendments are consistent with and do not change the new revenue model issued by the FASB.
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Revenue for chemical manufacturers
August 07, 2017
With the new revenue recognition standard’s effective date approaching, KPMG reports on the most significant industry issues.
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SEC comments on pre-production activities
August 07, 2017
KPMG reports on discussions with the SEC staff on adopting ASC 606 and ASC 340-40
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Proposal to clarify grants and similar transactions
August 07, 2017
The proposed ASU would address practice issues by helping entities evaluate whether they should account for a grant or similar contract as a contribution or an exchange transaction
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SEC staff comments on implementation of new standards
August 07, 2017
Companies and their stakeholders should consider these observations and evaluate their implementation efforts.
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SEC: 606 & 842 adoption relief for some entities
July 03, 2017
The SEC staff has granted relief from the early adoption of ASC 606 and ASC 842 for certain private companies.
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ASC 606 implementation – don’t forget internal controls and disclosures
July 03, 2017
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.
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FASB amends accounting for service concession arrangements
March 06, 2017
This consensus will reduce diversity in practice in identifying the customer in these arrangements.
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