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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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Disclosure guidance for companies affected by COVID-19
March 27, 2020
SEC provides guidance on coronavirus-related disclosures that companies should consider.
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Extended relief for companies affected by COVID-19
March 27, 2020
SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
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SEC issues statement on authentication documents
March 27, 2020
SEC staff clarifies acceptable approaches to comply with manual signature retention requirements amid COVID-19.
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Investment funds: subsequent events impacts of COVID-19
March 27, 2020
Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.
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SEC amends required disclosures for registered debt
March 26, 2020
SEC updates required disclosures for companies that issue, guarantee or collateralize registered securities.
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Handbook: Segment reporting
March 26, 2020
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with analysis, Q&As and examples
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Broad disclosure impacts of COVID-19
March 25, 2020
Subsequent events, going concern, and risks and uncertainties evaluation and disclosure impacts of the COVID-19 outbreak.
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COVID-19 impacts on arrangements with customers
March 25, 2020
Potential impacts on accounting for arrangements with customers, including revenue, inventory and other related costs.
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Compensation and benefits impacts of COVID-19
March 23, 2020
As part of the overall analysis of the financial reporting impacts of COVID-19, companies may need to evaluate the impacts on compensation and other benefit arrangements.
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Financial instruments accounting impacts of COVID-19
March 23, 2020
Q1 economic disruption may impact the accounting for certain financial instruments.
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Income tax accounting impacts of COVID-19
March 20, 2020
Potential impacts to income tax accounting, including interim estimates and valuation allowances.
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SEC staff provides guidance on virtual annual meetings
March 19, 2020
SEC staff provides guidance to promote continued shareholder engagement for companies and funds affected by COVID-19.
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March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
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Handbook: IFRS compared to US GAAP
March 17, 2020
Latest edition: KPMG’s side-by-side comparison of IFRS Standards and US GAAP.
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Impact of economic disruption on expected credit losses
March 16, 2020
Q1 economic disruption caused by COVID-19 and oil markets should not be reflected in ASC 326 transition adjustment
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Coronavirus-related impairment of nonfinancial assets
March 16, 2020
Potential triggering events for impairment of goodwill and long-lived assets.
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Lease accounting impacts of the COVID-19 virus
March 16, 2020
This Hot Topic addresses impacts to companies’ lease accounting from the economic effects of the COVID-19 pandemic.
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FASB provides relief for reference rate reform
March 13, 2020
Optional relief now available to companies preparing for discontinuation of interest rates such as LIBOR.
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SEC rule exempts more issuers from ICFR audits
March 13, 2020
The SEC has redefined its filer definitions, exempting low-revenue issuers from internal control audits.
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Accounting for coronavirus-related rent concessions
March 12, 2020
Applying ASC 842 to rent concessions arising from COVID-19 and other recent events.
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SEC teleworking during coronavirus outbreak
March 11, 2020
Threatened by a potential coronavirus case, Washington, DC-based SEC staff will conduct normal business tasks remotely.
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NFP restricted cash and cash equivalents
March 06, 2020
Hot Topic highlights the implications of ASU 2016-18 for NFPs.
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Handbook: Credit impairment
March 05, 2020
Latest edition: KPMG's updated guidance on ASC 326 based on our experience with companies implementing Topic 326.
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Real estate revenue guide
February 26, 2020
Latest edition: KPMG’s Q&As on FASB’s revenue and other income recognition standards in the real estate industry.
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SEC proposes extractive industry payment disclosures
February 20, 2020
The SEC has proposed rules requiring disclosure of payments to governments by extractive industry companies.
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SEC issues Reg S-K proposal to streamline disclosures
February 14, 2020
The SEC has proposed amendments to modernize MD&A and other financial disclosures.
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FASB proposes new requirements for NFP gifts-in-kind
February 12, 2020
Proposals aimed at transparency over presentation and disclosure of contributed nonfinancial assets by not-for-profits.
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SEC Chair advises on coronavirus impact on disclosures
February 07, 2020
KPMG provides considerations for companies conducting business with or in China as they assess impacts of coronavirus.
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SEC issues MD&A guidance on KPIs and metrics
February 07, 2020
The SEC has issued guidance on disclosure of key performance indicators and metrics in MD&A.
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SEC issues C&DIs on revised MD&A rules
January 31, 2020
The SEC staff added three new Compliance & Disclosure Interpretations to provide guidance when preparing MD&A.
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Handbook: Share-based payments
January 17, 2020
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
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Insurance statutory reporting – Fall 2019
January 16, 2020
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies.
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Cloud computing implementation costs post-ASU 2018-15
January 16, 2020
Q&As for customers applying the new guidance on cloud computing implementation costs.
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FASB clarifies transitions into/out of equity method
January 16, 2020
ASU 2020-01 clarifies the interactions between ASC 321, ASC 323 and ASC 815.
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Year 1 lease reporting reminders under ASC 842
January 15, 2020
Provides key presentation and disclosure reminders about preparing financial statements after adoption of Topic 842
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US securities offerings FS requirements, Non-US issuers
January 15, 2020
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws for non-US issuers.
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US securities offerings FS requirements, US issuers
January 15, 2020
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
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Insurance: NAIC 2019 fall meeting
January 14, 2020
NAIC discussions on recent accounting change and regulatory developments impacting insurance companies.
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Handbook: Revenue for software and SaaS
December 19, 2019
Latest edition: KPMG’s updated guide to applying ASC 606 to software & SaaS contracts, with comparisons with legacy US GAAP.
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FASB issues simplifications to income tax accounting
December 19, 2019
ASU 2019-12 removes certain exceptions and adds guidance to reduce complexity.