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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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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: Credit impairment
December 19, 2019
Latest edition: KPMG’s guide to CECL, explaining key concepts and highlighting changes from legacy US GAAP.
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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.
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Handbook: Revenue recognition
December 19, 2019
Latest edition: KPMG’s updated guide to ASC 606, with Q&As and examples, and comparisons to legacy US GAAP.
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Handbook: Earnings per share
December 19, 2019
Latest edition: KPMG’s comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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December 2019 Quarterly Outlook
December 18, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including recent SEC and FASB activity.
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2019 AICPA Conference
December 18, 2019
KPMG reports on the themes, including rapid changes in stakeholder expectations, technology and economic landscapes.
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Guarantees and the credit impairment standard
December 16, 2019
Commercial companies should evaluate whether guarantees provided are in scope of CECL and understand the implications.
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Q&A: Fair value measurement
December 16, 2019
Latest edition: KPMG’s FAQs on applying the fair value measurement guidance under US GAAP and IFRS.
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IFRS Perspectives – December 2019
December 09, 2019
KPMG’s latest update on current IFRS issues relevant to US companies.
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FASB proposes Codification improvements
December 04, 2019
FASB’s proposals would affect several Topics to clarify, correct errors in and make improvements to the Codification.
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FASB amends credit losses standard
November 26, 2019
ASU 2019-11 clarifies how to account for expected recoveries on purchased financial assets with credit deterioration.
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Restricted cash in the statement of cash flows
November 26, 2019
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
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New ASU on share-based payments to customers
November 15, 2019
FASB clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
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FASB issues ASU deferring long-duration contracts
November 04, 2019
ASU 2019-09 amends the effective date for long-duration contracts (targeted improvements).
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FASB issues ASU deferring effective dates
November 04, 2019
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
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EITF reaches final consensus
November 04, 2019
Consensus on accounting for equity method investments, discussion on licensing contract modifications
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Banking regulators propose policy on credit losses
October 25, 2019
Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
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SEC proposes to streamline bank disclosures
October 24, 2019
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
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Handbook: Equity method of accounting
October 17, 2019
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
October 15, 2019
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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SEC expands test-the-waters rule to all companies
October 07, 2019
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
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Q&A Leases: Real estate lessors
October 07, 2019
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Handbook: Accounting for income taxes
October 07, 2019
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Up-C structure
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
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Insurance statutory reporting – September 2019
September 09, 2019
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies