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.
August 15, 2019
The FASB has proposed deferring the effective dates for credit losses, derivatives and leasing.
July 31, 2019
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
July 18, 2019
The FASB tentatively decided to defer effective dates for insurance, credit losses, derivatives and leasing.
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.
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.
May 13, 2019
KPMG summarizes the accounting implications related to mortgage- backed security exchanges under the Single Security Initiative.
May 02, 2019
EITF proposes to align the recognition of revenue contract liabilities in a business combination with ASC 606.
April 26, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
March 26, 2019
KPMG reports on the proposed ASU that seeks to improve the effectiveness of income tax disclosures.
March 22, 2019
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
March 05, 2019
KPMG reports on targeted changes to lessor accounting and clarification of interim transition disclosures.
February 21, 2019
The SEC’s proposal would permit companies to consult with investors prior to a public offering.
January 28, 2019
KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
January 18, 2019
EITF aligns the accounting and disclosure for episodic television series to the guidance applicable to film.
January 15, 2019
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
January 11, 2019
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements for non-US issuers.
January 11, 2019
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
December 10, 2018
ASU simplifies the accounting by lessors for sales and similar taxes and lessor costs paid by the lessee.
November 20, 2018
FASB seeks to clarify the guidance and address implementation issues associated with the new standards.
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.
Review our in-depth guidance and KPMG publications across all topics.