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.
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.
September 27, 2023
Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
September 25, 2023
FRV Weekly reports on California climate disclosures, SEC amending the Names Rule, the SEC rules podcast, webcasts and more.
September 22, 2023
The ESG reporting landscape is set to expand with the addition of broad reaching state-level climate disclosure rules.
September 22, 2023
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
September 22, 2023
FASB made tentative decisions on software cost recognition and next steps for its project staff.
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.
September 15, 2023
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2023 Summer meeting.
September 15, 2023
EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments
September 13, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
September 12, 2023
Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.
September 11, 2023
FRV Weekly reports on the R&D handbook, Q3 Quarterly Outlook, CCOs, AI, IFRS Accounting, Sustainability Standards and more.
September 07, 2023
A collection of articles providing updates on IFRS® Accounting and Sustainability Standards for US companies.
September 06, 2023
The final ASU will codify fair value accounting and new disclosures for crypto assets like bitcoin and ether.
September 05, 2023
Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
August 31, 2023
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
August 31, 2023
Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.
August 31, 2023
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.
August 28, 2023
The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
August 18, 2023
A German supply chain due diligence act is already effective, with an EU-wide directive set to follow.
August 18, 2023
The Corporate Sustainability Reporting Directive is now in force, but it's application to US companies continues to raise questions.
August 18, 2023
We address accounting questions related to the new 1% excise tax on repurchases of an entity's own shares.
August 14, 2023
The ASU requires a JV formation transaction to be measured at fair value.
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.
August 04, 2023
KPMG reports on an action taken by the Statutory Accounting Principles Working Group on the June 2023 conference call.
July 28, 2023
Public companies would disclose specific natural expense categories in certain income statement captions.
July 28, 2023
The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.
July 24, 2023
Proposed amendments would require auditors to identify a company’s noncompliance with laws and regulations.
June 28, 2023
Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
June 23, 2023
Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
June 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
June 02, 2023
A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
June 02, 2023
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
June 02, 2023
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
May 25, 2023
KPMG reports on actions taken by the Statutory Accounting Principles Working Group on the May 2023 conference call.
May 25, 2023
We address accounting questions related to the new GloBE rules.
May 15, 2023
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
May 12, 2023
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
May 12, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors
May 12, 2023
The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.
May 12, 2023
The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
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.
May 04, 2023
Latest edition: Our in-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
April 27, 2023
Latest edition: KPMG explains in-depth the accounting under ASC 718.
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KPMG experts and professionals continually research, update and produce many publications.
KPMG experts and professionals continually research, update and produce many publications.
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.