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

Handbook: Discontinued operations & HFS disposal groups

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.

FASB to amend risk-free discount rate expedient

Final ASU will make expedient electable by class of underlying asset and clarify its interplay with the implicit rate.

FASB proposes clarification on fair value measurement

Proposed ASU would clarify that contractual sale restrictions are not considered in measuring fair value.

Cloud computing implementation costs post-ASU 2018-15

Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.

Insurance: NAIC 2021 Summer meeting

KPMG reports on actions and discussions about ongoing projects on conference calls and at the NAIC 2021 Summer meeting.

Q3 2021 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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.

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG. Follow the latest trends.

Receive timely updates on accounting and financial reporting topics from KPMG. Follow the latest trends.