March 04, 2021
A collection of articles providing updates on current IFRS issues relevant to US companies.
March 04, 2021
KPMG reports on this latest SEC development: the disclosure requirements, and implications and actions for management.
March 02, 2021
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
March 01, 2021
FRV Weekly reports on our updated Handbook on real estate lessors and our webcast on the Q1 Quarterly Outlook.
February 25, 2021
Latest edition: Includes new and updated interpretations for recent practice issues and other developments.
February 22, 2021
FRV Weekly reports on our new podcast on reference rate reform and other news from the FASB and SEC.
February 15, 2021
FRV Weekly reports on Handbook and other publication updates, a new podcast and other news from the FASB and SEC.
February 11, 2021
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
February 11, 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
February 11, 2021
Updated: FASB discusses feedback and redeliberates its targeted improvement proposals.
February 08, 2021
FRV Weekly reports on FASB/SEC news and the PCAOB release of 2020 Conversations with Audit Committee Chairs.
February 03, 2021
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
January 29, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
January 27, 2021
Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
January 27, 2021
Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
January 27, 2021
Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
January 27, 2021
Latest edition: Our in-depth guide to ASC 205-40, with Q&As, interpretive guidance and examples.
January 21, 2021
Updated: KPMG comments on proposed private company alternative for timing of goodwill triggering event assessment.
January 15, 2021
The SEC approved NYSE rule changes that allow companies to issue new shares through a direct listing.
January 14, 2021
KPMG summarizes new and revised statutory accounting standards for 2020 and 2021 financial reporting by insurers.
January 13, 2021
KPMG reports on actions and discussions about ongoing projects on conference calls and at the 2020 fall meeting.
January 08, 2021
Reference rate reform relief extended to derivatives impacted by discounting transition.
January 08, 2021
The SEC issued guidance on disclosure expectations for SPACs related to conflicts of interest.
January 06, 2021
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
December 29, 2020
Updated: The latest relief (tax, loan, grant and other provisions) may significantly affect financial reporting.
December 21, 2020
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
December 17, 2020
KPMG reports on SEC staff remarks on certain implementation questions stemming from the amended requirements.
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
December 17, 2020
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
December 17, 2020
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
December 17, 2020
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
December 16, 2020
Latest edition: Our comprehensive guide to EPS, updated for recent guidance, including the effects of ASU 2020-06.
December 16, 2020
KPMG reports on the important messages coming from this year’s conference.
December 16, 2020
KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
December 16, 2020
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
December 10, 2020
Latest edition: Side-by-side comparison of IFRS Standards and US GAAP.
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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Receive timely updates on accounting and financial reporting topics from KPMG.
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Our publications offer in-depth guidance across financial reporting topics.
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.
More in-depth analysis, examples and insights on International Financial Reporting Standards.
More in-depth analysis, examples and insights on International Financial Reporting Standards.