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Handbook: Debt and equity financing
May 07, 2021
Latest edition: Our in-depth guide to debt and equity financing, updated for the effects of ASU 2020-06.
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FASB proposes clarification for hedge accounting
May 07, 2021
Proposed ASU would amend the accounting for a fair value hedge of a closed portfolio of prepayable financial assets.
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FRV Weekly – May 3, 2021
May 03, 2021
FRV Weekly reports on how Proposed ESG EU Directive impacts US companies, advanced accounting for income taxes and more.
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European ESG reporting directive proposed
April 28, 2021
A new EU proposal would significantly expand the scope of ESG reporting and impact US companies.
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Handbook: Long-duration contracts
April 28, 2021
Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
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FRV Weekly – April 26, 2021
April 26, 2021
FRV Weekly features new ESG content, an ASC 320 webcast refresher, administration climate change initiatives and more.
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Revenue for franchisors
April 23, 2021
Latest edition: Our guide to the implementation of ASC 606 for franchisors.
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FRV Weekly – April 19, 2021
April 19, 2021
FRV Weekly features SEC news on SPACs and ESG, an economic recovery update and more.
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SEC statements on key considerations for SPACs
April 16, 2021
The SEC highlights various issues related to accounting, reporting and governance for SPACs and target companies.
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FASB to finalize lease amendments
April 15, 2021
Lessor leases with variable payments will be classified as operating if another classification would trigger a Day 1 loss.
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FASB revisits risk-free discount rate expedient
April 15, 2021
FASB tentatively decides private entities may elect risk-free discount rate expedient by class of underlying asset.
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FRV Weekly – April 12, 2021
April 12, 2021
FRV Weekly features our Q1 audio roundup, lease accounting for private companies, the pros and cons of SPACs and more.
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Handbook: Accounting for income taxes
April 07, 2021
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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SEC adopts interim amendments under the HFCA Act
April 02, 2021
Amendments to set form and manner of requirements for entities with audit firms in countries restricting PCAOB inspections.
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Goodwill private company alternative
March 31, 2021
FASB finalizes private company alternative for timing of goodwill triggering event assessment.
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Legislative relief for COVID-19
March 23, 2021
Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief.
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Handbook: Equity method of accounting
March 23, 2021
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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ESG and the financial statements
March 23, 2021
FASB staff educational paper highlights how environmental issues may affect the financial statements.
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FASB proposes business combination amendments
March 15, 2021
KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
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Warrant modifications and licensing revenue
March 12, 2021
EITF reaches consensus on accounting for equity-classified warrants; refers licensing revenue issues back to the FASB.
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Reg S-K and confidential treatment requirements amended
March 12, 2021
Updated: The SEC provides guidance on expiring confidential treatment orders
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Q1 2021 Quarterly Outlook
March 11, 2021
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Handbook: Consolidation
March 11, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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IFRS Perspectives – March 2021
March 04, 2021
A collection of articles providing updates on current IFRS issues relevant to US companies.
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SEC to focus on climate-related disclosures
March 04, 2021
KPMG reports on this latest SEC development: the disclosure requirements, and implications and actions for management.
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Handbook: Statement of cash flows
March 02, 2021
Latest edition: Our comprehensive guide to the statement of cash flows. Q&As and examples explain key concepts.
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Real estate lessor guide
February 25, 2021
Latest edition: Includes new and updated interpretations for recent practice issues and other developments.
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Real estate revenue guide
February 11, 2021
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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US issuers: US public offerings filing requirements
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
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Non-US issuers: US public offerings filing requirements
February 11, 2021
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
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When do SEC regs require acquired business financials?
February 11, 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
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SEC adopts further changes to Regulation S-K
February 03, 2021
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
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Handbook: Discontinued operations & HFS disposal groups
January 29, 2021
Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
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SEC proposes amendments to Rule 144 and Form 144
January 27, 2021
Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
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SEC modernizes securities exempt offering framework
January 27, 2021
Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
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Extractive industry payment disclosure rules finalized
January 27, 2021
Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
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Handbook: Going concern
January 27, 2021
Latest edition: Our in-depth guide to ASC 205-40, with Q&As, interpretive guidance and examples.
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SEC approves NYSE proposal on direct listings
January 15, 2021
The SEC approved NYSE rule changes that allow companies to issue new shares through a direct listing.
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Insurance statutory reporting – January 2021
January 14, 2021
KPMG summarizes new and revised statutory accounting standards for 2020 and 2021 financial reporting by insurers.
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Insurance: NAIC 2020 fall meeting
January 13, 2021
KPMG reports on actions and discussions about ongoing projects on conference calls and at the 2020 fall meeting.
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