Financial Reporting View

Delivering insights to financial reporting professionals. Sharing our expertise and perspective. Informing your decision-making.

KPMG in-depth guides

Our comprehensive handbooks include discussion and analysis of significant issues for professionals in accounting and financial reporting.

Defining Issues

Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.

Financial reporting impacts of COVID-19

Guidance, updates and news covering financial reporting impacts of COVID-19

Latest news

Adoption of 2021 risk-based capital (RBC) factors

NAIC Capital Adequacy Task Force adopts new bond and other RBC factors effective for 2021 filings.

FASB finalizes lessor ASC 842 amendment

Lessors will classify leases with variable payments as operating if another classification would trigger a Day 1 loss.

FRV podcast: Current developments in goodwill

An overview of recent FASB developments including ASU 2021-03, plus proposed changes to the accounting model.

Handbook: Share-based payments

Latest edition: KPMG explains accounting for share-based payments.

Handbook: Impairment of nonfinancial assets

Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.

Insurance Statutory Reporting – June 2021

KPMG summarizes new and revised statutory accounting standards for 2021 financial reporting by insurers.

Accounting Research Online

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.

CPE webcasts

KPMG webcasts and in-person seminars, emphasize the latest financial reporting standard from our professionals.

KPMG webcasts and in-person seminars, emphasize the latest financial reporting standard from our professionals.

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