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Reference library
KPMG guides and publications that include discussion and analysis of significant issues to provide you with an advantage in understanding the requirements and implications of financial reporting issues.
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FASB issues ASU deferring effective dates
November 15, 2019
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
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New ASU on share-based payments to customers
November 15, 2019
FASB clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
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FASB issues ASU deferring long-duration contracts
November 15, 2019
ASU 2019-09 amends the effective date for long-duration contracts (targeted improvements).
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EITF reaches final consensus
November 08, 2019
Consensus on accounting for equity method investments, discussion on licensing contract modifications
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Q&A Leases: Real estate lessors
October 25, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Banking regulators propose policy on credit losses
October 25, 2019
Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
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SEC proposes to streamline bank disclosures
October 24, 2019
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
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Handbook: Equity method of accounting
October 17, 2019
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
October 15, 2019
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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Handbook: Credit impairment
October 09, 2019
Latest edition: comprehensive guide to CECL, with examples explaining key concepts and highlights of changes from legacy US GAAP.
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SEC expands test-the-waters rule to all companies
October 08, 2019
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
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Handbook: Share-based payments
October 03, 2019
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
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Up-C structure
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
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2019 AICPA Conference on Banks & Savings Institutions
September 23, 2019
Highlights from the SEC, FASB, banking regulators and others on current topics for banks.
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Handbook: Earnings per share
September 17, 2019
Latest edition: KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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FASB issues revised proposed ASU on balance sheet classification of debt
September 13, 2019
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
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September 2019 Quarterly Outlook
September 11, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB proposes relief related to reference rate reform
September 06, 2019
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.
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Insurance statutory reporting – September 2019
September 04, 2019
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies
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Desktop staleness calendar for 2020 offerings
September 03, 2019
Planning an offering in 2020? Here’s when annual and interim financial statements will go stale.
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IFRS Perspectives – August 2019
August 29, 2019
KPMG’s latest update on current IFRS issues relevant to US companies.
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Insurance: NAIC 2019 summer meeting
August 22, 2019
The NAIC discussed recent accounting changes and regulatory developments impacting insurance companies.
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June 2018 quarterly outlook
August 14, 2019
KPMG’s quarterly update on recent accounting and financial reporting developments, including tax reform, SEC activity and major FASB standards.
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Handbook: Leases
August 14, 2019
Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.
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Handbook: Consolidation of VIEs
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
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SEC proposes further changes to Regulation S-K
August 09, 2019
Proposals seek to modernize the description of business, legal proceedings and risk factor disclosure requirements.
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Asset acquisitions
August 06, 2019
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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Proposal to clarify grants and similar transactions
August 03, 2019
The proposed ASU would address practice issues by helping entities evaluate whether they should account for a grant or similar contract as a contribution or an exchange transaction
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SEC approves new PCAOB auditing standards
August 01, 2019
The new and amended standards strengthen the requirements for auditing accounting estimates and the auditor’s use of the work of specialists.
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FASB proposes changes to convertible debt accounting
July 31, 2019
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
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SEC staff statement on LIBOR transition
July 15, 2019
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.
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Handbook: Business combinations
July 15, 2019
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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FASB eliminates retroactive application of equity method
July 11, 2019
The proposals on equity-linked instruments with down-round features aim to make the accounting guidance easier to use.
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PCAOB issues new guidance for auditors and audit committees
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the independence rules
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Feedback sought on identifiable intangible assets & goodwill
July 09, 2019
FASB’s Invitation to Comment solicits feedback on whether it should undertake a Board project to consider key issues.
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SEC amends the Loan Provision of its auditor independence rules
June 28, 2019
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
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FASB proposes improvements to credit losses standard
June 28, 2019
Narrow-scope proposed ASU includes recoveries on purchased financial assets with credit deterioration.
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SEC seeks input regarding securities offerings
June 24, 2019
The SEC asks how it can simplify its rules for raising private capital while protecting investors.
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Issues In-Depth: Revenue - Illustrative disclosures
June 13, 2019
KPMG reports on FASB’s ASC 606 technical corrections. FASB’s last anticipated standard-setting activity prior to revenue standard effective date.
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June 2019 Quarterly Outlook
June 06, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC proposes changes to filer definitions
May 31, 2019
Smaller reporting companies may get relief from the auditor attestation of internal controls requirements.
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Insurance statutory reporting – May 2019
May 31, 2019
KPMG’s latest summary of statutory accounting standards for 2018 and 2019 financial reporting by insurance companies
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FASB extends two private company alternatives to NFPs
May 30, 2019
FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.
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IFRS Perspectives – May 2019
May 30, 2019
KPMG’s latest update on current IFRS issues: grants, cloud computing costs, IFRS IC agenda decisions and IFRS update.
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SEC proposal on acquisition and disposition disclosures
May 29, 2019
The SEC’s proposed rule would amend S-X Rules 3-05, 3-14, Articles 8 and 11 and adds a new rule for investment companies.
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Handbook: Statement of cash flows
May 24, 2019
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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Accounting for tax reform
May 23, 2019
KPMG’s tax reform Q&As address the effects of proposed IRS regulations and GILTI earned in 2018 by fiscal year-end CFCs.
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Handbook: Accounting for income taxes
May 22, 2019
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.