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FRV Weekly – October 2, 2023
October 02, 2023
FRV Weekly reports on AICPA Banking Conference highlights, the KPMG ESG Academy, CCO analytics and automation insight, the KPMG 2023 US Tech Survey and more.
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Handbook: Employee benefits
September 29, 2023
Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 12, ASC 15 and ASC 718-40.
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2023 AICPA Conference on Banks & Savings Institutions
September 27, 2023
Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
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FRV Weekly – September 25, 2023
September 25, 2023
FRV Weekly reports on California climate disclosures, SEC amending the Names Rule, the SEC rules podcast, webcasts and more.
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California proposes climate disclosures and assurance
September 22, 2023
The ESG reporting landscape is set to expand with the addition of broad reaching state-level climate disclosure rules.
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SEC amends the fund ‘Names Rule’
September 22, 2023
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
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FASB continues future software cost accounting debate
September 22, 2023
FASB made tentative decisions on software cost recognition and next steps for its project staff.
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FRV Weekly – September 18, 2023
September 18, 2023
FRV Weekly reports on FASB’s final crypto ASU, the Q3 2023 Quarterly Outlook webcast, the EPS handbook, ESG survey and more.
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Insurance: NAIC 2023 Summer meeting
September 15, 2023
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2023 Summer meeting.
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EITF consensus - induced conversions of convertible debt
September 15, 2023
EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments
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Q3 2023 Quarterly Outlook
September 13, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Handbook: Earnings per share
September 12, 2023
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
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FRV Weekly – September 11, 2023
September 11, 2023
FRV Weekly reports on the R&D handbook, Q3 Quarterly Outlook, CCOs, AI, IFRS Accounting, Sustainability Standards and more.
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IFRS® Perspectives – September 2023
September 07, 2023
A collection of articles providing updates on IFRS® Accounting and Sustainability Standards for US companies.
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FASB to issue final crypto asset accounting ASU
September 06, 2023
The final ASU will codify fair value accounting and new disclosures for crypto assets like bitcoin and ether.
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Desktop staleness calendar for 2024 offerings
September 05, 2023
Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
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Handbook: Debt and equity financing
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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Handbook: Internal control over financial reporting
August 31, 2023
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
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Handbook: Research and development
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
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SEC finalizes rules for private fund advisers
August 28, 2023
The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
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Impact of EU supply chain laws on US companies
August 18, 2023
A German supply chain due diligence act is already effective, with an EU-wide directive set to follow.
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Latest: Impact of EU ESG reporting on US companies
August 18, 2023
The Corporate Sustainability Reporting Directive is now in force, but it's application to US companies continues to raise questions.
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Share repurchase tax: Q&As
August 18, 2023
We address accounting questions related to the new 1% excise tax on repurchases of an entity's own shares.
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FASB issues ASU for joint venture formations
August 14, 2023
The ASU requires a JV formation transaction to be measured at fair value.
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Handbook: Impairment of nonfinancial assets
August 04, 2023
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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Insurance: June 2023 SAPWG call
August 04, 2023
KPMG reports on an action taken by the Statutory Accounting Principles Working Group on the June 2023 conference call.
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FASB proposes income statement disaggregation disclosures
July 28, 2023
Public companies would disclose specific natural expense categories in certain income statement captions.
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SEC finalizes cybersecurity rules
July 28, 2023
The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.
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PCAOB proposal would expand auditors' responsibilities
July 24, 2023
Proposed amendments would require auditors to identify a company’s noncompliance with laws and regulations.
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FASB issues proposal for purchased financial assets
June 28, 2023
Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
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SEC approves clawback listing standards
June 23, 2023
Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
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Q2 2023 Quarterly Outlook
June 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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IFRS® Perspectives – June 2023
June 02, 2023
A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
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Handbook: Tax credits
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
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Handbook: Leases
June 02, 2023
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
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Insurance: May 2023 SAPWG call
May 25, 2023
KPMG reports on actions taken by the Statutory Accounting Principles Working Group on the May 2023 conference call.
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Global Minimum Tax
May 25, 2023
We address accounting questions related to the new GloBE rules.
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Non-GAAP financial measures
May 15, 2023
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
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Handbook: Asset acquisitions
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
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FAQs about FASB’s ASU on modified receivables
May 12, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors
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FASB proposes illustration for profits interest awards
May 12, 2023
The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.
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SEC adopts amendments to share repurchase disclosure rules
May 12, 2023
The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
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Insurance: NAIC 2023 Spring meeting
May 05, 2023
KPMG reports on actions taken and discussions held about ongoing projects on conference calls and at the Spring 2023 meeting of the National Association of Insurance Commissioners.
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Handbook: Reference rate reform
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
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Handbook: Share-based payment
April 27, 2023
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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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.
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