Insight
×
Modal title
Modal Body
×
Modal title
Modal Body
-
FRV Weekly – March 27, 2023
March 27, 2023
FRV Weekly reports on FASB’s ASU on crypto, revenue and debt vs equity handbooks, ESG, GHG, US GAAP and more.
-
FASB issues final ASU on common control leases
March 27, 2023
The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.
-
Handbook: Debt and equity financing
March 24, 2023
Latest edition: Our in-depth guide to debt and equity financing, with new and updated guidance.
-
Handbook: Revenue recognition
March 24, 2023
Latest edition: Our in-depth guide to the revenue standard, ASC 606.
-
FASB issues proposed ASU on crypto asset accounting
March 23, 2023
FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
-
FRV Weekly – March 20, 2023
March 20, 2023
FRV Weekly reports on FASB’s proposed income tax disclosures, a new GloBE podcast, SEC and cyber, webcasts and more.
-
FASB proposes improvements to income tax disclosures
March 16, 2023
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
-
FRV Weekly – March 13, 2023
March 13, 2023
FRV Weekly reports on Compensation clawbacks, Q1 Quarterly Outlook, cybersecurity, ESG, digital transformation, SEC and more.
-
Implementing compensation clawback requirements
March 10, 2023
Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
-
Q1 2023 Quarterly Outlook
March 08, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
-
FRV Weekly – March 6, 2023
March 06, 2023
FRV Weekly reports on SAB 121 Q&A, IFRS® Accounting Standards, business combinations, insurance, banking, quantum and more.
-
Insurance: Statutory Reporting – February 2023
March 02, 2023
We summarize new and revised statutory accounting standards for 2022 and 2023 financial reporting by insurers.
-
SAB 121: Questions & Answers
March 01, 2023
Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
-
Handbook: Business combinations
February 28, 2023
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
-
SEC proposal amends the Custody Rule
February 24, 2023
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
-
Handbook: Statement of cash flows
February 24, 2023
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
-
SEC issues final rule on pay vs performance disclosures
February 17, 2023
Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.
-
Insurance: NAIC 2022 Fall meeting
February 17, 2023
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2022 Fall meeting.
-
Handbook: Climate risk in the financial statements
February 10, 2023
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.
-
Handbook: Accounting for income taxes
February 09, 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
-
SEC finalizes rule for erroneously awarded compensation
February 03, 2023
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
-
IRA and CHIPS: Tax considerations
February 03, 2023
Our impressions on the accounting for key provisions in the recently enacted tax legislation.
-
Global Minimum Tax
February 02, 2023
We address accounting questions related to the new GloBE rules.
-
Handbook: Credit impairment
January 27, 2023
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
-
Lenders' accounting for crypto intangible asset loans
January 27, 2023
SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
-
Handbook: Segment reporting
January 27, 2023
Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
-
Hot Topic: Leases
January 24, 2023
ASC 842 transition complexities from recent economic conditions
-
FAQs about FASB’s ASU on modified receivables
January 20, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors.
-
Climate disclosures in focus for 2022 year-ends
January 18, 2023
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
-
FASB project on environmental credit programs
January 17, 2023
The accounting for carbon offsets or credits comes onto the FASB’s technical agenda.
-
SEC adopts amendments to finalize HFCA Act-related rules
January 13, 2023
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
-
Non-US issuers: US public offerings filing requirements
January 05, 2023
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
-
US issuers: US public offerings filing requirements
January 05, 2023
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
-
Corporate AMT implications - IFRS® Accounting Standards
December 21, 2022
Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards
-
FASB issues ASU to extend relief for LIBOR transition
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
-
Clarifying non-GAAP financial measures
December 20, 2022
SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
-
Handbook: IFRS® compared to US GAAP
December 20, 2022
Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.
-
Q4 2022 Quarterly Outlook
December 20, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
-
FASB amends long-duration contracts transition guidance
December 15, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
-
SEC adopts amendments to insider trading plans rule
December 15, 2022
Final rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
-
Sample SEC comment letter on crypto market developments
December 15, 2022
SEC staff issues sample letter questioning disclosures of crypto asset market developments.
-
Handbook: Fair value measurement
December 09, 2022
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
-
Government assistance disclosures
December 09, 2022
We answer implementation questions on the new government assistance disclosure requirements in ASC 832 and ASU 2021-10.
-
SEC proposes share repurchase disclosure rules
December 09, 2022
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
-
Insurance: SAPWG November 2022 call
December 08, 2022
KPMG reports on actions taken by the Statutory Accounting Principles Working Group on its November 2022 conference call.
Subscribe to our newsletter
Receive timely updates on accounting and financial reporting topics from KPMG.
Receive timely updates on accounting and financial reporting topics from KPMG.
Sign up now
In-depth guidance
Our publications offer in-depth guidance across financial reporting topics.
Our publications offer in-depth guidance across financial reporting topics.
Read more
ARO
The KPMG accounting research website to access additional resources for your financial reporting needs.
The KPMG accounting research website to access additional resources for your financial reporting needs.
Access ARO
IFRS Institute
More in-depth analysis, examples and insights on International Financial Reporting Standards.
More in-depth analysis, examples and insights on International Financial Reporting Standards.
Visit our website