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Handbook: Credit impairment
January 14, 2022
Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.
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US issuers: US public offerings filing requirements
January 10, 2022
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
January 10, 2022
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
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FRV Weekly – Jan. 10, 2022
January 10, 2022
FRV Weekly reports on the SEC update, 2022 board agenda, Board Leadership Center reports, financial services and more.
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FASB proposes amendment on TDRs and vintage disclosures
January 04, 2022
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
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FRV Weekly – Jan. 4, 2022
January 04, 2022
FRV Weekly reports on the Q4 outlook webcast, FASB proposals, disclosure alerts for year-end filings and more.
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Handbook: Revenue recognition
December 23, 2021
Latest edition: KPMG in-depth guide to the revenue standard, ASC 606.
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FASB proposes supplier finance obligations disclosures
December 21, 2021
Proposed amendments would require an entity to disclose information about supplier finance program obligations.
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SEC staff questions quality of climate disclosures
December 21, 2021
Staff continues to question public companies’ climate disclosures ahead of the 2021 filing season.
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FRV Weekly – Dec. 20, 2021
December 20, 2021
FRV Weekly reports on the 2021 AICPA/CIMA Conference, Q4 Quarterly Oulook, updated handbooks, podcasts and more.
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SEC proposes share repurchase disclosure rules
December 17, 2021
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
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SEC proposes amendments to insider trading plans rule
December 17, 2021
Proposed rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
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Q4 2021 Quarterly Outlook
December 16, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Handbook: IFRS® compared to US GAAP
December 15, 2021
Latest edition: Side-by-side comparison of IFRS® Standards and US GAAP.
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Handbook: Revenue for software and SaaS
December 15, 2021
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
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2021 AICPA Conference on Current SEC & PCAOB Developments
December 13, 2021
We report on the important messages coming from this year’s conference.
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Handbook: Share-based payments
December 13, 2021
Latest edition: KPMG explains accounting for share-based payments.
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FRV Weekly – Dec. 13, 2021
December 13, 2021
FRV Weekly reports on the Build Back Better Act, updated lease handbook, SEC on LIBOR transition and more.
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SEC issues reminders on LIBOR transition
December 10, 2021
Disclosures for registrants and considerations for investment professionals when recommending LIBOR-linked securities.
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ASC 842 for lessees
December 09, 2021
Updated: An executive level overview of the new lease accounting standard from a lessee’s perspective.
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ASC 842 for equipment lessees
December 09, 2021
Updated: An executive level overview of the new lease accounting standard for equipment lessees.
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Handbook: Leases
December 08, 2021
Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Build Back Better Act: Tax proposals
December 03, 2021
Summary of key proposals and potential accounting considerations
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SEC issues guidance for spring-loaded comp awards
December 03, 2021
SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.
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ISSB gets running start with prototype disclosures
December 03, 2021
Top 10 questions on the general sustainability and climate prototypes, plus why US companies should pay attention.
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IFRS Perspectives – December 2021
December 03, 2021
A collection of articles providing updates on current IFRS issues relevant to US companies.
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SEC adopts amendments to finalize HFCA Act-related rules
December 03, 2021
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
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Handbook: Fair value measurement
November 30, 2021
Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS® Standards.
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Handbook: Segment reporting
November 30, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
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Handbook: Accounting for bankruptcies
November 19, 2021
Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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FASB approves new disclosures for government assistance
November 18, 2021
KPMG reports on ASU 2021-10, requiring new annual disclosures for entities receiving government assistance.
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Financial instruments: Recognition and measurement
November 18, 2021
Latest edition: Our in-depth guide to the recognition and measurement of financial instruments.
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SEC proposes amendments to require electronic filing
November 12, 2021
The amendments would require electronic submission of certain forms currently permitted to be filed in paper form.
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Handbook: Asset acquisitions
November 12, 2021
Latest edition: KPMG highlights significant differences in accounting for asset acquisitions vs business combinations.
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Lessee discount rates under ASC 842
November 12, 2021
Key considerations for public and private entity lessees when determining the discount rates for leases.
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FASB amends risk-free discount rate expedient
November 12, 2021
Private entity practical expedient electable by class of underlying asset; interplay with implicit rate clarified.
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No additional ASC 842 deferral for private entities
November 11, 2021
FASB decides not to further defer the effective date of ASC 842 for private companies and private not-for-profits.
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SEC updates guidance on proxy matters
November 10, 2021
Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.
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FASB proposes amendments to interim disclosure requirements
November 03, 2021
Proposed ASU would clarify interim disclosure requirements for more consistent disclosure across entities.
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International Sustainability Standards Board announced
November 03, 2021
ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.
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More in-depth analysis, examples and insights on International Financial Reporting Standards.
More in-depth analysis, examples and insights on International Financial Reporting Standards.
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