March 14, 2024
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
March 14, 2024
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
March 13, 2024
Top 10 questions on the final rules – covering scope, Reg S-X and Reg S-K requirements, effective dates and more.
March 13, 2024
KPMG reports on actions taken by the Statutory Accounting Principles Working Group on the February 2024 conference call.
March 08, 2024
The PCAOB hosted a virtual roundtable on the NOCLAR proposal and has briefly reopened the comment period.
March 07, 2024
With its final climate rule, the SEC has responded to concerns while crafting meaningful disclosures for investors.
March 06, 2024
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
March 04, 2024
FRV Weekly reports on investments, EU supply chain laws, insurance statutory reporting, Pillar Two, climate, private companies, GenAI and more.
March 01, 2024
A collection of articles providing updates on current IFRS® Accounting Standards relevant to US companies.
February 29, 2024
We explore accounting ownership of custodied digital assets, and when custody affects revenue recognition.
February 26, 2024
FRV Weekly reports on investments, EU supply chain laws, insurance statutory reporting, Pillar Two, climate, private companies, GenAI and more.
February 23, 2024
A German supply chain due diligence act is already effective, with an EU-wide directive in the final stages of approval.
February 22, 2024
We summarize new and revised statutory accounting standards for 2023, 2024 and 2025 financial reporting by insurers.
February 22, 2024
Latest edition: Our guide to accounting for investments in debt and equity securities and the fair value option.
February 20, 2024
FRV Weekly reports on crypto intangibles, our Pillar Two webcast and updated investments handbook, accounting for film and TV, CAO Hot Topics, a KPMG ESG Organization Survey and more.
February 16, 2024
Accounting, presentation and disclosure for crypto intangible assets both in and out of scope of new ASC 350-60.
February 12, 2024
FRV Weekly reports on final climate risk in the financial statements, an ESG reporting update, CAO Hot Topics, Economic Compass, insurance, tax credits, webcasts and more.
February 09, 2024
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
February 06, 2024
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
February 06, 2024
We report on actions and discussions on conference calls, at the NAIC 2023 Fall meeting and the January 2024 SAPWG call.
February 02, 2024
The FASB’s latest discussion focuses on the model to account for environmental credit obligations.
February 02, 2024
The SEC adopted rules and guidance relating to SPACs, target companies in a de-SPAC transaction, and shell companies.
January 31, 2024
Latest edition: Our in-depth guide on accounting for foreign currency matters.
January 19, 2024
Disclosures required about yet-to-be adopted ASUs
January 19, 2024
Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.
January 05, 2024
Court vacates Share Repurchase Disclosure Modernization rule as SEC is unable to correct defects.
January 05, 2024
Our in-depth guide to the SEC’s filing and reporting requirements related to significant acquisitions and dispositions.
December 22, 2023
New C&DIs provide guidance about reporting deadlines and materiality considerations when consulting with Attorney General.
December 20, 2023
FASB issues a proposed ASU on induced conversion accounting for convertible debt instruments.
December 19, 2023
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
December 15, 2023
The ASU enhances income tax disclosures for the effective tax rate reconciliation and income taxes paid.
December 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 14, 2023
Includes new and updated interpretations for ASC 842, with new material for ASU 2023-01 on common control arrangements.
December 14, 2023
ASU 2023-08 introduces fair value measurement, separate presentation and new disclosures for in-scope crypto assets.
December 13, 2023
Our highlights summary provides an easy-to-digest snapshot of select discussions, organized by theme.
December 08, 2023
A collection of articles providing updates on IFRS Accounting Standards relevant to US companies.
December 08, 2023
The Corporate Sustainability Reporting Directive is now in force, but its application to US companies continues to raise questions.
December 01, 2023
New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements
December 01, 2023
The ASU enhances current segment disclosures and requires additional disclosures of significant segment expenses.
November 30, 2023
Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
November 22, 2023
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
November 21, 2023
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
November 20, 2023
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
November 17, 2023
Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
November 14, 2023
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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KPMG experts and professionals continually research, update and produce many publications.
KPMG experts and professionals continually research, update and produce many publications.
Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.