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SEC investment management proposals focus on ESG
May 26, 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
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Handbook: Consolidation
May 25, 2022
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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FRV Weekly – May 23, 2022
May 23, 2022
FRV Weekly reports on latest handbooks, private entity leases webcast, DOJ on environmental justice and more.
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FRV Weekly – May 16, 2022
May 16, 2022
FRV Weekly reports on FASB digital assets, the SEC climate proposal extension, forex accounting, cybersecurity and more.
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FASB takes on accounting for digital assets
May 13, 2022
The project responds to stakeholder calls for recurring fair value measurement of digital assets. Key questions about scope remain.
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Handbook: Foreign currency
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
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FRV Weekly – May 9, 2022
May 09, 2022
FRV Weekly reports on a new reference rate reform handbook, cyber risk, Russia-Ukraine war, in-depth learning and more.
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Impact of the Russia-Ukraine war on SEC disclosures
May 06, 2022
SEC publishes sample comment letter and KPMG discusses certain disclosures that may be impacted by the Russia-Ukraine war.
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Handbook: Reference rate reform
May 05, 2022
In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Insurance: NAIC 2022 Spring meeting
May 05, 2022
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2022 Spring meeting.
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Handbook: Asset acquisitions
May 03, 2022
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
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FRV Weekly – May 2, 2022
May 02, 2022
FRV Weekly reports on the KPMG U.S. Impact Plan and Directors Quarterly, SAB 121 Q & A, global banking analysis and more.
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Banks' climate-related disclosures in 2021 annual reports
April 29, 2022
A look at the key trends observed on climate-related disclosures within the annual reports of some global banks.
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Handbook: Accounting for income taxes
April 26, 2022
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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SAB 121: Questions & Answers
April 25, 2022
We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
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Financial instruments: Recognition and measurement
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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Proposed IFRS Sustainability Disclosure Standards
April 22, 2022
An in-depth look at the first exposure drafts issued by the International Sustainability Standards Board.
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FASB proposes amendments to ASC 848 and ASC 815
April 20, 2022
Proposals would defer sunset date for reference rate reform accounting, and amend the definition of the SOFR Swap Rate.
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Accounting for crypto assets by investment companies
April 08, 2022
Executive summary of the accounting for acquired crypto assets by investment companies subject to ASC 946.
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Handbook: Share-based payments
April 08, 2022
Latest edition: KPMG explains accounting for share-based payments
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Proposed EU ESG directive would impact US companies
April 04, 2022
An update on EU proposals that would significantly expand the scope of sustainability reporting and impact US companies.
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SEC issues SAB 121 on digital asset custodial obligations
April 01, 2022
Requires entities undertaking certain digital asset custodial activities to record a safeguarding liability and asset.
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SEC proposes new and amended rules for SPACs
April 01, 2022
Proposals would align requirements more closely with traditional IPOs and require disclosures unique to SPACs.
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FASB amends TDR guidance and enhances disclosures
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
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Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
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Understanding the SEC’s climate proposal
March 31, 2022
New talk book: Our top 10 questions on the SEC’s proposed climate rules.
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FASB expands fair value hedge accounting
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
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Insurance: SAPWG March 2022 call
March 29, 2022
KPMG reports on statutory accounting actions and discussions of SAPWG on the March 2022 conference call.
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Accounting for investments in certain tax credit structures
March 25, 2022
EITF deliberates expansion of the proportional amortization method of accounting for qualifying investments.
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Handbook: Transfers and servicing of financial assets
March 25, 2022
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
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Real estate revenue guide
March 25, 2022
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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SEC proposes climate reporting and assurance rules
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
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Evaluating custody of digital assets
March 11, 2022
We explore accounting ownership of custodied digital assets, and when custody affects revenue recognition.
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SEC proposes cybersecurity rules
March 10, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
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Q1 2022 Quarterly Outlook
March 08, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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IFRS Perspectives – March 2022
March 08, 2022
A collection of articles providing updates on IFRS® Standards relevant to US companies.
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Russia-Ukraine war
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
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Handbook: Accounting for bankruptcies
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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Diverse accounting for energy tax credits
February 25, 2022
An in-depth look at the accounting for investment tax credits and investments in tax credit structures.
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SEC staff questions quality of climate disclosures
February 18, 2022
Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
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