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Q1 2024 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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FASB issues ASU to disaggregate income tax disclosures

The ASU enhances income tax disclosures for the effective tax rate reconciliation and income taxes paid.

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Q4 2023 Quarterly Outlook

KPMG professionals discuss this quarter’s accounting and financial reporting headlines.

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Pillar Two Gameplan

Our executive guide to the new rules – with implementation steps, and how accounting and finance may be impacted.

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Q3 2023 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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Q2 2023 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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Handbook: Tax credits

Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.

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Global Minimum Tax

We address accounting questions related to the new GloBE rules.

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Simplified investor accounting for tax equity investments

FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.

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FASB proposes improvements to income tax disclosures

Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.

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Q1 2023 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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Handbook: Accounting for income taxes

Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.

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IRA and CHIPS: Tax considerations

Our impressions on the accounting for key provisions in the recently enacted tax legislation.

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Corporate AMT implications - IFRS® Accounting Standards

Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards

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Simplifications to accounting for income taxes

ASU 2019-12 removes certain exceptions and adds guidance to reduce complexity.

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Supreme Court overturns ‘physical presence’ standard

The Court’s decision makes it clear that businesses can no longer rely on lack of physical presence to avoid collecting and remitting sales and use taxes.

    IFRS® Institute

    Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
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    Accounting Research Online

    Access our accounting research website for additional resources for your financial reporting needs.

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