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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 amends acquisition and disposition disclosures
May 28, 2020
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
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FASB staff guidance on COVID-19 rent concessions
May 28, 2020
Updated: KPMG’s Q&As on how to apply the FASB staff’s guidance.
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NFP higher education institutions’ CARES Act accounting
May 21, 2020
Implications of the CARES Act on the accounting of not-for-profit higher education institutions.
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Financial reporting implications of the CARES Act
May 20, 2020
Updated: Tax, loan, grant and other CARES Act provisions may significantly affect companies’ financial reporting.
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FASB discusses and responds to coronavirus
May 20, 2020
Updated: FASB votes to defer effective dates of leases and revenue standards for certain entities due to COVID-19.
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SAPWG exposes COVID-19 and TALF program guidance
May 08, 2020
Proposed interpretations and revision to SSAP No. 26R to include accounting guidance for COVID-19 and the TALF program.
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Lender accounting for COVID-19 loan modifications
May 08, 2020
Updated: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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SEC issues COVID-19 reporting FAQs
May 07, 2020
SEC staff FAQs deal with registration statements on Form S-3 when relying on the COVID-19 relief Order.
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Cloud computing implementation costs post-ASU 2018-15
May 05, 2020
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
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Handbook: Business combinations
April 30, 2020
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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Handbook: Service concession arrangements
April 29, 2020
KPMG’s guide provides interpretive guidance, including Q&As and illustrative examples, on the application of ASC 853.
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Asset acquisitions
April 29, 2020
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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Broad disclosure impacts of COVID-19
April 29, 2020
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
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Insurance: SAPWG 2020 spring meeting
April 27, 2020
SAPWG virtual discussions on recent accounting changes and regulatory developments impacting insurance companies.
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Healthcare entities’ reporting impacts of COVID-19 aid
April 24, 2020
Implications of government aid on the accounting and financial reporting of healthcare entities.
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SEC statements on manual signature filing requirements
April 24, 2020
Updated: SEC staff clarifies approach to Form 144 requirements in addition to manual signature retention amid COVID-19.
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Emerging markets risk disclosures expected
April 24, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
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Financial instruments accounting impacts of COVID-19
April 24, 2020
Updated: Ongoing economic disruption may impact the accounting for certain financial instruments.
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Handbook: Accounting for bankruptcies
April 24, 2020
KPMG’s new guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.
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SAPWG adopts LIBOR and COVID-19 guidance
April 23, 2020
Adopted interpretations include accounting relief in response to COVID-19 and adoption of FASB LIBOR guidance.
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Handbook: Accounting for income taxes
April 23, 2020
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Income tax accounting impacts of COVID-19
April 22, 2020
Updated: Potential impacts to income tax accounting, including interim estimates and valuation allowances.
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Lease accounting impacts of the COVID-19 virus
April 20, 2020
This Hot Topic addresses impacts to companies’ lease accounting from the economic effects of the COVID-19 pandemic.
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Handbook: Discontinued operations
April 16, 2020
KPMG’s new in-depth guide to ASC 205-20, with Q&As, interpretive guidance and examples.
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Disclosure guidance for companies affected by COVID-19
April 16, 2020
SEC provides guidance on coronavirus-related disclosures that companies should consider.
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Compensation and benefits impacts of COVID-19
April 15, 2020
Updated: Potential accounting implications of the coronavirus on various compensation and benefit arrangements.
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Accounting for coronavirus-related rent concessions
April 13, 2020
Updated: Applying ASC 842 to rent concessions arising from COVID-19 and other recent events.
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SEC stresses importance of disclosure during COVID-19
April 10, 2020
SEC urges companies to disclose as much information as practicable about the current and future effects of COVID-19.
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Handbook: Equity method of accounting
April 08, 2020
Latest edition: KPMG’s in-depth guide to ASC 323 including interpretive analysis, Q&As and examples.
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Recognizing insurance claims related to COVID-19
April 08, 2020
Guidance on when to recognize insurance recoveries, as well as measurement, presentation and disclosure requirements.
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Coronavirus-related impairment of nonfinancial assets
April 08, 2020
Updated: FAQs on the impairment of goodwill and long-lived assets as a result of COVID-19.
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Coronavirus-related impacts on internal control
April 07, 2020
Impacts on entities’ execution of the COSO Internal Control Framework
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SEC rule exempts more issuers from ICFR audits
April 03, 2020
The SEC has redefined its filer definitions, exempting low-revenue issuers from internal control audits.
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Extended relief for companies affected by COVID-19
April 01, 2020
Updated: SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
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Handbook: Leases
March 30, 2020
Latest edition: KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.
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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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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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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.