SEC matters

Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants.

SEC proposes climate reporting and assurance rules

Proposal aims to provide more consistent, comparable and reliable information for investors.

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From the reference library

Non-GAAP financial measures

In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
SEC adopts amendments to share repurchase disclosure rules

The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
Implementing compensation clawback requirements

Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
Q1 2023 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SAB 121: Questions & Answers

Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
SEC proposal amends the Custody Rule

Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.

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ARO

The KPMG accounting research website to access additional resources for your financial reporting needs.

The KPMG accounting research website to access additional resources for your financial reporting needs.

IFRS Institute

More in-depth analysis, examples and insights on International Financial Reporting Standards.

More in-depth analysis, examples and insights on International Financial Reporting Standards.