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IFRS Perspectives – March 2021
March 04, 2021
A collection of articles providing updates on current IFRS issues relevant to US companies.
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SEC to focus on climate-related disclosures
March 04, 2021
KPMG reports on this latest SEC development: the disclosure requirements, and implications and actions for management.
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Handbook: Statement of cash flows
March 02, 2021
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
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FRV Weekly – March 1, 2021
March 01, 2021
FRV Weekly reports on our updated Handbook on real estate lessors and our webcast on the Q1 Quarterly Outlook.
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Real estate lessor guide
February 25, 2021
Latest edition: Includes new and updated interpretations for recent practice issues and other developments.
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FRV Weekly – Feb. 22, 2021
February 22, 2021
FRV Weekly reports on our new podcast on reference rate reform and other news from the FASB and SEC.
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FRV Weekly – Feb. 15, 2021
February 15, 2021
FRV Weekly reports on Handbook and other publication updates, a new podcast and other news from the FASB and SEC.
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Real estate revenue guide
February 11, 2021
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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Non-US issuers: US public offerings filing requirements
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
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US issuers: US public offerings filing requirements
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
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When do SEC regs require acquired business financials?
February 11, 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
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FASB pivots on targeted improvements to ASC 842
February 11, 2021
Updated: FASB discusses feedback and redeliberates its targeted improvement proposals.
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FRV Weekly – Feb. 8, 2021
February 08, 2021
FRV Weekly reports on FASB/SEC news and the PCAOB release of 2020 Conversations with Audit Committee Chairs.
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SEC adopts further changes to Regulation S-K
February 03, 2021
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
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Handbook: Discontinued operations & HFS disposal groups
January 29, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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SEC proposes amendments to Rule 144 and Form 144
January 27, 2021
Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
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SEC modernizes securities exempt offering framework
January 27, 2021
Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
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Extractive industry payment disclosure rules finalized
January 27, 2021
Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
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Handbook: Going concern
January 27, 2021
Latest edition: Our in-depth guide to ASC 205-40, with Q&As, interpretive guidance and examples.
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FASB proposes goodwill private company alternative
January 21, 2021
Updated: KPMG comments on proposed private company alternative for timing of goodwill triggering event assessment.
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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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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 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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Handbook: Credit impairment
December 21, 2020
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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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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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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More in-depth analysis, examples and insights on International Financial Reporting Standards.
More in-depth analysis, examples and insights on International Financial Reporting Standards.
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