May 26, 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
May 25, 2022
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
May 23, 2022
FRV Weekly reports on latest handbooks, private entity leases webcast, DOJ on environmental justice and more.
May 16, 2022
FRV Weekly reports on FASB digital assets, the SEC climate proposal extension, forex accounting, cybersecurity and more.
May 13, 2022
The project responds to stakeholder calls for recurring fair value measurement of digital assets. Key questions about scope remain.
May 13, 2022
Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters.
May 09, 2022
FRV Weekly reports on a new reference rate reform handbook, cyber risk, Russia-Ukraine war, in-depth learning and more.
May 06, 2022
SEC publishes sample comment letter and KPMG discusses certain disclosures that may be impacted by the Russia-Ukraine war.
May 05, 2022
In-depth guidance on ASC 848’s optional relief for affected contracts and transactions.
May 05, 2022
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2022 Spring meeting.
May 03, 2022
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
May 02, 2022
FRV Weekly reports on the KPMG U.S. Impact Plan and Directors Quarterly, SAB 121 Q & A, global banking analysis and more.
April 29, 2022
A look at the key trends observed on climate-related disclosures within the annual reports of some global banks.
April 26, 2022
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
April 25, 2022
We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
April 22, 2022
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
April 22, 2022
An in-depth look at the first exposure drafts issued by the International Sustainability Standards Board.
April 20, 2022
Proposals would defer sunset date for reference rate reform accounting, and amend the definition of the SOFR Swap Rate.
April 08, 2022
Executive summary of the accounting for acquired crypto assets by investment companies subject to ASC 946.
April 08, 2022
Latest edition: KPMG explains accounting for share-based payments
April 04, 2022
An update on EU proposals that would significantly expand the scope of sustainability reporting and impact US companies.
April 01, 2022
Requires entities undertaking certain digital asset custodial activities to record a safeguarding liability and asset.
April 01, 2022
Proposals would align requirements more closely with traditional IPOs and require disclosures unique to SPACs.
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
March 31, 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
March 31, 2022
New talk book: Our top 10 questions on the SEC’s proposed climate rules.
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
March 29, 2022
KPMG reports on statutory accounting actions and discussions of SAPWG on the March 2022 conference call.
March 25, 2022
EITF deliberates expansion of the proportional amortization method of accounting for qualifying investments.
March 25, 2022
Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
March 25, 2022
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
March 11, 2022
We explore accounting ownership of custodied digital assets, and when custody affects revenue recognition.
March 10, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
March 08, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
March 08, 2022
A collection of articles providing updates on IFRS® Standards relevant to US companies.
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
March 02, 2022
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
February 25, 2022
An in-depth look at the accounting for investment tax credits and investments in tax credit structures.
February 18, 2022
Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
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Our publications offer in-depth guidance across financial reporting topics.
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More in-depth analysis, examples and insights on International Financial Reporting Standards.