KPMG's publications offering in-depth analysis, examples and insights to give you an advantage in understanding of SEC related matters.
KPMG reports on the SEC’s proposed amendments to disclosures for Rules 3-10 and 3-16 of Reg S-X related to guaranteed securities.
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
The SEC’s proposed rule would amend S-X Rules 3-05, 3-14, Articles 8 and 11 and adds a new rule for investment companies.
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
The SEC has adopted a final rule that will amend disclosure requirements that were redundant, overlapping or superseded.
SEC deadlines extended for companies impacted by Hurricanes Florence and Michael.
KPMG reports on the SEC’s proposal to amend auditor independence rules related to certain loans or debtor-creditor relationships.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
Planning an offering in 2019? Here’s when 2018 annual and interim financial statements will go stale.
The order extends filing deadlines for companies affected by the loss of property and power, and suspension of transportation and mail delivery services.
Changes required but existing hedge relationships continue.
Companies and their stakeholders should consider these observations and thoughtfully evaluate their current and planned implementation efforts for these major standards.
FASB’s codification of recent SEC announcement on certain public business entities, and rescinds other SEC guidance on revenue and leases.
KPMG reports on the new PCAOB auditing standard, AS 3101. This new standard represents the most meaningful change to the auditor’s report since the 1940s.
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More in-depth analysis, examples and insights on IFRS.