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SEC approves NYSE proposal on direct listings
January 15, 2021
The SEC approved NYSE rule changes that allow companies to issue new shares through a direct listing.
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Insurance statutory reporting – January 2021
January 14, 2021
KPMG summarizes new and revised statutory accounting standards for 2020 and 2021 financial reporting by insurers.
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Insurance: NAIC 2020 fall meeting
January 13, 2021
KPMG reports on actions and discussions about ongoing projects on conference calls and at the 2020 fall meeting.
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SEC adopts further changes to Regulation S-K
January 12, 2021
The SEC adopts amendments to modernize MD&A and other financial disclosures.
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FRV Weekly – Jan. 11, 2021
January 11, 2021
FRV Weekly reports on COVID-19 stimulus relief, ASU 2021-01 and others news from the FASB and SEC.
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FASB provides relief for discounting transition
January 08, 2021
Reference rate reform relief extended to derivatives impacted by discounting transition.
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SEC proposes amendments to Rule 144 and Form 144
January 08, 2021
Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
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Extractive industry payment disclosure rules finalized
January 08, 2021
Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
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SEC provides disclosure considerations for SPACs
January 08, 2021
The SEC issued guidance on disclosure expectations for SPACs related to conflicts of interest.
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Important year-end lease reporting reminders
January 06, 2021
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
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CARES Act & other relief for COVID-19
December 29, 2020
Updated: The latest relief (tax, loan, grant and other provisions) may significantly affect financial reporting.
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FASB proposes goodwill private company alternative
December 22, 2020
FASB proposes private company alternative for timing of goodwill triggering event assessment.
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Handbook: Credit impairment
December 21, 2020
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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FRV Weekly – Dec. 18, 2020
December 18, 2020
FRV Weekly reports on four updated handbooks, the AICPA SEC conference, our Q4 2020 Quarterly Outlook and other news.
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SEC addresses acquisition and disposition disclosures
December 17, 2020
KPMG reports on SEC staff remarks on certain implementation questions stemming from the amended requirements.
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Q4 2020 Quarterly Outlook
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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Handbook: Fair value measurement
December 17, 2020
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
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Handbook: Revenue recognition
December 17, 2020
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
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Handbook: Revenue for software and SaaS
December 17, 2020
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
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Handbook: Earnings per share
December 16, 2020
Latest edition: Our comprehensive guide to EPS, updated for recent guidance, including the effects of ASU 2020-06.
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2020 AICPA Conference on Current SEC & PCAOB Developments
December 16, 2020
KPMG reports on the important messages coming from this year’s conference.
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FASB proposes business combination amendments
December 16, 2020
KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
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Handbook: Accounting for bankruptcies
December 16, 2020
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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How convertible debt will be affected by ASU 2020-06
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
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FRV Weekly – Dec. 14, 2020
December 14, 2020
FRV Weekly reports on new handbook updates, a podcast and other news from the AICPA, FASB and SEC.
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Handbook: IFRS® compared to US GAAP
December 10, 2020
Latest edition: Side-by-side comparison of IFRS Standards and US GAAP.
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Handbook: Impairment of nonfinancial assets
December 09, 2020
Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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Handbook: Share-based payments
December 08, 2020
Latest edition: KPMG explains accounting for share-based payments.
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Pt. 2: 2020 AICPA conference on banks & savings institutions
December 07, 2020
Highlights from banking regulators and others on current topics impacting banks & savings institutions.
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FRV Weekly – Dec. 7, 2020
December 07, 2020
FRV Weekly reports on a new webcast, our IFRS Perspectives for December 2020 and other news from the FASB and SEC.
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FASB proposes new leases standard amendments
December 07, 2020
Updated: FASB proposes targeted amendments to ASC 842 and adds narrow-scope projects to its technical agenda.
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Emerging markets risk disclosures expected
December 04, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
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SEC proposes changes to compensatory offerings
December 04, 2020
Proposals include temporary rules for stock compensation of platform workers and other modernization amendments.
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IFRS Perspectives – December 2020
December 04, 2020
A collection of articles providing an update on current IFRS issues relevant to US companies.
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FRV Weekly – Nov. 24, 2020
November 24, 2020
FRV Weekly reports on updates to two of our handbooks, an upcoming webcast, and recent news from the FASB and SEC.
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Handbook: Business combinations
November 24, 2020
Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Asset acquisitions
November 23, 2020
Latest edition: KPMG highlights significant differences in accounting for asset acquisitions vs business combinations.
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SEC allows for electronic signatures and submissions
November 20, 2020
Rule amendments provide flexibility by permitting the use of electronic signatures in authentication documents.
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FASB ASU defers long-duration insurance contract dates
November 09, 2020
ASU on long-duration insurance contracts further deferred one year.
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SEC modernizes securities exempt offering framework
November 06, 2020
Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
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