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Handbook: Equity method of accounting
August 10, 2022
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Accounting for crypto staking rewards
August 08, 2022
Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains
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FRV Weekly – August 8, 2022
August 08, 2022
FRV Weekly reports on the Q3 Quarterly Outlook webcast, KPMG responding to ISSB, CAE agenda, climate action and more.
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FRV Weekly – August 1, 2022
August 01, 2022
FRV Weekly reports on the Director’s Quarterly, proxy season, the economy, a podcast on reference rate reform and more.
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FRV Weekly – July 25, 2022
July 25, 2022
FRV Weekly reports on cross-industry CFO insights, supervision and regulation for digital assets, audit insights and more.
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Handbook: Impairment of nonfinancial assets
July 22, 2022
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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FRV Weekly – July 18, 2022
July 18, 2022
FRV Weekly reports on SEC changes to proxy rules, FASB exposure of a transition guidance amendment and more.
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FASB clarifies fair value guidance for sale restrictions
July 01, 2022
Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
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FASB takes up project on software cost accounting
June 23, 2022
The project considers the accounting for and disclosure of costs to develop and acquire software for internal or external use.
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FASB removes goodwill project from its technical agenda
June 23, 2022
At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
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FASB removes lease modifications project from its agenda
June 22, 2022
The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
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Handbook: Leases
June 22, 2022
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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FASB seeks feedback on potential incorporation of IAS 20
June 17, 2022
The FASB has issued an Invitation to Comment on its potential incorporation of IAS 20 into US GAAP.
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SEC again reopens proposal on compensation clawback policies
June 17, 2022
Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with new questions and analysis.
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FASB exposes ASU 2018-12 transition guidance amendment
June 17, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
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KPMG responds to SEC’s climate proposal
June 17, 2022
Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
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Accounting for investments in tax credit structures
June 17, 2022
EITF reaches consensus-for-exposure to expand the proportional amortization method (PAM) election.
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Q2 2022 Quarterly Outlook
June 13, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Insurance: SAPWG May 2022 call
June 10, 2022
Statutory accounting actions of the Statutory Accounting Principles Working Group on its May 2022 conference call.
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SEC adopts amendments to require electronic filing
June 10, 2022
Amendments require electronic submission of certain forms currently permitted to be filed in paper form.
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Comparing ESG reporting proposals
June 06, 2022
New talk book: Top 10 questions on how the ISSB proposals compare to the EU proposals and the SEC’s climate proposal.
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IFRS Perspectives – June 2022
June 03, 2022
A collection of articles providing updates on current IFRS® Standards issues relevant to US companies.
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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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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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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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Banks’ climate-related disclosures
April 29, 2022
A look at the key trends observed on climate-related disclosures of some global banks; now with TCFD comparison.
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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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Handbook: Going concern
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
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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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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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