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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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FRV Weekly – Aug. 10, 2020
August 10, 2020
FRV Weekly reports on FASB ASU 2020-06 and other news from the SEC and PCAOB.
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FASB amends convertible debt & contracts in own equity
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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FRV Weekly – Aug. 3, 2020
August 03, 2020
FRV Weekly reports on the FASB proposal for new leases standard amendments, publication updates, and other news.
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Handbook: Business combinations
July 31, 2020
Updated: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Financial instruments: Recognition and measurement
July 30, 2020
Updated: Our in-depth guide to the recognition and measurement of financial instruments.
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FASB to propose new leases standard amendments
July 30, 2020
FASB to propose targeted amendments to ASC 842 and add narrow-scope projects to its technical agenda.
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Financial reporting implications of the CARES Act
July 29, 2020
Updated: Tax, loan, grant and other CARES Act provisions may significantly affect companies’ financial reporting.
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FRV Weekly – July 27, 2020
July 27, 2020
FRV Weekly reports on a recent FASB meeting and other news.
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Statutory guidance for premium refunds adopted
July 24, 2020
The Accounting Practices and Procedures Task Force adopts statutory interpretation for COVID-19 related premium refunds.
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FRV Weekly – July 20, 2020
July 20, 2020
FRV Weekly reports on our updated Hot Topic on the CARES Act and other news.
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ASC 842 for lessees
July 17, 2020
Updated: An executive overview of the lease accounting standard from a lessee’s perspective.
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ASC 842 for lessors
July 17, 2020
Updated: An executive overview of the lease accounting standard from a lessor’s perspective.
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ASC 842 for equipment lessees
July 17, 2020
Updated: An executive overview of the lease accounting standard for equipment lessees.
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Financial instruments accounting impacts of COVID-19
July 10, 2020
Updated: Ongoing economic disruption may impact the accounting for certain financial instruments.
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FASB exposes ASU to delay long-duration contract dates
July 10, 2020
FASB proposes delay to effective dates and alignment of transition dates due to COVID-19.
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Investment funds: potential impacts of COVID-19
July 09, 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
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NAIC accounting calls
July 09, 2020
KPMG reports on the latest accounting actions taken on conference calls by the National Association of Insurance Commissioners.
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SEC issues update on COVID-19 regulatory relief
July 08, 2020
SEC leaders have issued a statement summarizing current regulatory relief available to COVID-19 affected companies.
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New SEC disclosure guidance about effects of COVID-19
June 26, 2020
SEC provides additional guidance on coronavirus-related disclosures that companies should consider.
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SEC stresses need for high-quality, timely information
June 26, 2020
SEC underscores the continued importance of high-quality financial reporting for investors during times of uncertainty.
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FRV Weekly – June 26, 2020
June 26, 2020
FRV Weekly reports on new and updated KPMG Handbooks, a bankruptcy podcast, SEC views, a CARES Act guide and more.
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SEC statements on manual signature filing requirements
June 26, 2020
Updated: Alternative compliance approaches for paper filings and manual signature retention indefinitely extended.
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Handbook: Statement of cash flows
June 26, 2020
Updated: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
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CARES Act: IFRS compared to US GAAP
June 26, 2020
This new KPMG guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.
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Handbook: Impairment of nonfinancial assets
June 25, 2020
The new KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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Broad disclosure impacts of COVID-19
June 24, 2020
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
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Handbook: Share-based payments
June 23, 2020
Latest edition: KPMG explains accounting for share-based payments.
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Handbook: Going concern
June 19, 2020
New KPMG guide to ASC 205-40, with Q&As, interpretive guidance and examples.
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Lender accounting for COVID-19 loan modifications
June 18, 2020
Updated: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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Q2 2020 Quarterly Outlook
June 18, 2020
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC amends acquisition and disposition disclosures
June 12, 2020
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
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Q&A Leases: Real estate lessors
June 10, 2020
Latest edition: Includes new and revised interpretations, and addresses ASUs 2019-10, 2020-02 and 2020-05.
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FASB discusses and responds to coronavirus
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
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IFRS Perspectives – May 2020
May 29, 2020
May 2020 IFRS Perspectives newsletter. An update on current IFRS issues relevant to US companies.
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FASB staff guidance on COVID-19 rent concessions
May 28, 2020
Updated: Q&As on how to apply the FASB staff’s guidance.
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NFP higher education institutions’ CARES Act accounting
May 21, 2020
Implications of the CARES Act on the accounting of not-for-profit higher education institutions.
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SAPWG exposes COVID-19 and TALF program guidance
May 08, 2020
Proposed interpretations and revision to SSAP No. 26R to include accounting guidance for COVID-19 and the TALF program.
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SEC issues COVID-19 reporting FAQs
May 07, 2020
SEC staff FAQs deal with registration statements on Form S-3 when relying on the COVID-19 relief Order.
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Cloud computing implementation costs post-ASU 2018-15
May 05, 2020
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
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Handbook: Service concession arrangements
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.