KPMG's publications offering in-depth analysis, examples and insights to give you an advantage in understanding of SEC related matters.
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.
The SEC’s proposal would permit companies to consult with investors prior to a public offering.
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.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
SEC deadlines extended for companies impacted by Hurricanes Florence and Michael.
Planning an offering in 2019? Here’s when 2018 annual and interim financial statements will go stale.
The SEC has adopted a final rule that will amend disclosure requirements that were redundant, overlapping or superseded.
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.
KPMG reports on the SEC’s proposal to amend auditor independence rules related to certain loans or debtor-creditor relationships.
FASB’s codification of recent SEC announcement on certain public business entities, and rescinds other SEC guidance on revenue and leases.
Companies and their stakeholders should consider these observations and thoughtfully evaluate their current and planned implementation efforts for these major standards.
The order extends filing deadlines for companies affected by the loss of property and power, and suspension of transportation and mail delivery services.
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.
Changes required but existing hedge relationships continue.
Receive timely updates on accounting and financial reporting topics from KPMG.
Visit KPMG's Accounting Research Online for financial reporting resources.
More in-depth analysis, examples and insights on IFRS.