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FRV Weekly – Nov. 24, 2020
November 24, 2020
FRV Weekly reports on updates to two of our handbooks, an upcoming webcast, and recent news from the FASB and SEC.
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SEC adopts further changes to Regulation S-K
November 24, 2020
The SEC adopts amendments to modernize MD&A and other financial disclosures.
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Handbook: Business combinations
November 24, 2020
Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Asset acquisitions
November 23, 2020
Latest edition: KPMG highlights significant differences in accounting for asset acquisitions vs business combinations.
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SEC allows for electronic signatures and submissions
November 20, 2020
Rule amendments provide flexibility by permitting the use of electronic signatures in authentication documents.
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FRV Weekly – Nov. 16, 2020
November 16, 2020
FRV Weekly reports on ASU 2020-11, a new podcast on accounting changes and error corrections and other news.
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FASB proposes relief for discounting transition
November 10, 2020
Proposed ASU would extend relief for reference rate reform to derivatives impacted by discounting transition.
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FASB ASU defers long-duration insurance contract dates
November 09, 2020
ASU on long-duration insurance contracts further deferred one year, plus amended early adoption transition dates.
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FRV Weekly – Nov. 9, 2020
November 09, 2020
FRV Weekly reports on our updated leases handbook and other news from the FASB and SEC.
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SEC modernizes securities exempt offering framework
November 06, 2020
Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
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Handbook: Leases
November 05, 2020
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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FASB exposes financial statement element definitions
November 02, 2020
The proposals would revise the conceptual definitions of assets, liabilities, revenues and gains, amongst others.
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FRV Weekly – Nov. 2, 2020
November 02, 2020
FRV Weekly reports on the SEC's amendments to Rule 2-01 of Regulation S-X, upcoming webcasts and FASB news.
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FASB issues Codification improvements
October 30, 2020
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
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EITF discusses accounting for warrant modifications
October 30, 2020
EITF discusses accounting for modifications to equity-classified freestanding call options.
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SEC updates certain auditor independence requirements
October 29, 2020
KPMG reports on amendments to Rule 2-01 of Reg S-X to modernize certain aspects of auditor independence.
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Handbook: Equity method of accounting
October 23, 2020
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Insurance statutory reporting
October 20, 2020
KPMG summarizes new and revised statutory accounting standards for 2020 and 2021 financial reporting by insurers.
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FASB proposes new leases standard amendments
October 20, 2020
Updated: FASB proposes targeted amendments to ASC 842 and adds narrow-scope projects to its technical agenda.
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Handbook: Accounting for income taxes
October 16, 2020
Latest edition: We explain the accounting for income taxes in detail, providing examples and analysis.
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SEC finalizes rule to streamline bank disclosures
October 05, 2020
KPMG reports on changes made to Guide 3 in a new subpart of 1400 Regulation S-K.
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Handbook: Accounting changes and error corrections
October 02, 2020
The new KPMG in-depth guide to the accounting and presentation requirements of ASC 250.
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Handbook: Derivatives and hedging
October 02, 2020
Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-02.
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Handbook: Debt and equity financing
October 02, 2020
New KPMG in-depth guide uses Q&As and examples to explain the principles of accounting for debt and equity financings.
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Handbook: Consolidation
September 30, 2020
The new KPMG in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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2020 AICPA conference on banks & savings institutions
September 28, 2020
Highlights from the SEC, FASB, banking regulators and others on current topics affecting banks and savings institutions.
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FASB issues new requirements for NFP gifts-in-kind
September 18, 2020
KPMG reports on enhanced presentation and disclosure for not-for-profits that receive contributed nonfinancial assets.
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Q3 2020 Quarterly Outlook
September 15, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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Insurance: NAIC 2020 summer meeting
September 11, 2020
KPMG reports on NAIC actions and discussions about ongoing projects on conference calls and at the 2020 summer meeting.
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Desktop staleness calendar for 2021 offerings
September 09, 2020
Planning an offering in 2021? Learn when 2020 annual and interim financials will go stale.
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SEC modernizes Reg S-K disclosures
August 28, 2020
SEC amends disclosures of business description, legal proceedings and risk factors under Regulation S-K.
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Handbook: Earnings per share
August 28, 2020
Latest edition: Our comprehensive guide to EPS, featuring a step-by-step approach to basic and diluted EPS calculations.
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IFRS Perspectives – August 2020
August 27, 2020
August 2020 IFRS Perspectives newsletter from KPMG. An update on current IFRS issues relevant to US companies.
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Proposed ASU on share-based payment practical expedient
August 17, 2020
FASB proposes a practical expedient for nonpublic entities valuing share option awards.
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FASB amends convertible debt & contracts in own equity
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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Financial instruments: Recognition and measurement
July 30, 2020
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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Financial reporting implications of the CARES Act
July 29, 2020
Latest edition: Tax, loan, grant and other CARES Act provisions may significantly affect companies’ financial reporting.
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Statutory guidance for premium refunds adopted
July 24, 2020
The Accounting Practices and Procedures Task Force adopts statutory interpretation for COVID-19 related premium refunds.
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ASC 842 for lessees
July 17, 2020
Updated: An executive overview of the lease accounting standard from a lessee’s perspective.
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ASC 842 for lessors
July 17, 2020
Updated: An executive overview of the lease accounting standard from a lessor’s perspective.
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