KPMG guides and publications that include discussion and analysis of significant issues to provide you with an advantage in understanding the requirements and implications of financial reporting issues.
September 23, 2019
Highlights from the SEC, FASB, banking regulators and others on current topics for banks.
September 13, 2019
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
September 06, 2019
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.
August 21, 2019
The FASB has proposed amendments related to the effective date for long-duration contracts: targeted improvements.
August 03, 2019
The proposed ASU would address practice issues by helping entities evaluate whether they should account for a grant or similar contract as a contribution or an exchange transaction
July 31, 2019
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
July 11, 2019
The proposals on equity-linked instruments with down-round features aim to make the accounting guidance easier to use.
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the independence rules
July 09, 2019
FASB’s Invitation to Comment solicits feedback on whether it should undertake a Board project to consider key issues.
June 28, 2019
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
June 28, 2019
Narrow-scope proposed ASU includes recoveries on purchased financial assets with credit deterioration.
June 13, 2019
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
May 30, 2019
FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.
May 29, 2019
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.
May 15, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
May 14, 2019
The proposed ASU changes intraperiod allocation, interim period calculations and franchise tax accounting.
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