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FRV Weekly – Oct. 11, 2021
October 11, 2021
FRV Weekly reports on the AICPA conference on banks and savings institutions, webcasts, insurance, and other news.
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Insurance statutory reporting – October 2021
October 08, 2021
KPMG summarizes new and revised statutory accounting standards for 2021 financial reporting by insurers.
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2021 AICPA Conference on Banks & Savings Institutions
October 06, 2021
Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.
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FRV Weekly – Oct. 4, 2021
October 04, 2021
FRV Weekly reports on our new handbook on climate risk in the financial statements, the 31st Accounting Symposium and more.
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Handbook: Climate risk in the financial statements
September 30, 2021
Using probing questions and examples, we look at how climate risk can impact the financial statements.
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Handbook: Transfers and servicing of financial assets
September 30, 2021
KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860.
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FRV Weekly – Sept. 27, 2021
September 27, 2021
FRV Weekly reports on SEC staff sample letter on public companies’ climate disclosures, our disc ops handbook and more.
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Insurance: Recent SAPWG activity
September 23, 2021
KPMG reports on accounting actions and discussions by SAPWG following the NAIC 2021 Summer meeting.
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SEC staff questions quality of climate disclosures
September 23, 2021
Sample comment letter highlights staff’s extensive questioning of the quality of public companies’ climate disclosures.
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Handbook: Discontinued operations & HFS disposal groups
September 20, 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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FRV Weekly – Sept. 20, 2021
September 20, 2021
FRV reports on our Q3 quarterly outlook, CEO Outlook full report, latest FASB proposal, insurance topics and more.
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FASB to amend risk-free discount rate expedient
September 20, 2021
Final ASU will make expedient electable by class of underlying asset and clarify its interplay with the implicit rate.
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FASB proposes clarification on fair value measurement
September 17, 2021
Proposed ASU would clarify that contractual sale restrictions are not considered in measuring fair value.
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Cloud computing implementation costs post-ASU 2018-15
September 16, 2021
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
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Insurance: NAIC 2021 Summer meeting
September 16, 2021
KPMG reports on actions and discussions about ongoing projects on conference calls and at the NAIC 2021 Summer meeting.
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Q3 2021 Quarterly Outlook
September 13, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Handbook: Going concern
September 09, 2021
Latest edition: Our comprehensive guide to management’s going concern assessment.
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Desktop staleness calendar for 2022 offerings
September 08, 2021
Planning an offering in 2022? Learn when 2021 annual and interim financials will go stale.
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Handbook: Consolidation
September 07, 2021
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
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Handbook: Earnings per share
August 31, 2021
Latest edition: Our comprehensive guide to EPS, updated to include the most recent guidance.
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IFRS Perspectives – August 2021
August 27, 2021
A collection of articles providing updates on current IFRS® Standards relevant to US companies.
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Handbook: Equity method of accounting
August 26, 2021
Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
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Handbook: Software and website costs
August 25, 2021
KPMG in-depth guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20.
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Real estate lessor guide
August 23, 2021
Latest edition: Includes new and updated interpretations for ASU 2021-05 and recent practice issues.
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Handbook: Accounting for income taxes
August 18, 2021
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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ASC 842 for lessors
August 16, 2021
Updated: An executive overview of the lease accounting standard from a lessor’s perspective.
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Handbook: Segment reporting
August 13, 2021
Latest edition: Our comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
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Handbook: Business combinations
July 26, 2021
Latest edition: We explain the accounting for acquisitions of businesses and related issues with examples and analysis.
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Adoption of 2021 risk-based capital (RBC) factors
July 23, 2021
Insurance: NAIC Capital Adequacy Task Force adopts new bond and other RBC factors effective for 2021 filings.
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FASB finalizes lessor ASC 842 amendment
July 20, 2021
Lessors will classify leases with variable payments as operating if another classification would trigger a Day 1 loss.
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Handbook: Share-based payments
July 14, 2021
Latest edition: KPMG explains accounting for share-based payments.
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Handbook: Impairment of nonfinancial assets
June 29, 2021
Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
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Insurance Statutory Reporting – June 2021
June 23, 2021
KPMG summarizes new and revised statutory accounting standards for 2021 financial reporting by insurers.
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Insurance: SAPWG May 2021 call
June 18, 2021
KPMG reports on statutory accounting actions and discussions on the May 2021 SAPWG conference call.
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Handbook: Leases
June 16, 2021
Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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Q2 2021 Quarterly Outlook
June 10, 2021
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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IFRS Perspectives – June 2021
June 04, 2021
An update on current issues under IFRS® Standards relevant to US companies.
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Insurance Statutory Reporting – May 2021
May 21, 2021
KPMG summarizes new and revised statutory accounting standards for 2020 and 2021 financial reporting by insurers.
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Warrant modifications and licensing revenue
May 21, 2021
FASB issues ASU clarifying accounting for equity-classified warrants; EITF refers licensing revenue issues back to FASB.
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Applying the lessee short-term lease exemption
May 20, 2021
Key considerations for lessees when determining whether to elect – and how to apply – the short-term lease exemption.
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