September 2019 Quarterly Outlook

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KPMG reports on major accounting and financial reporting developments that could affect companies in the current period and near term. This quarter’s publication addresses SEC activity including a recent focus on LIBOR reform and auditor independence matters; and FASB developments, including those related to leases and credit losses. 

Applicability

  • All companies

Key impacts

For Q3 2019:

  • The FASB is taking steps to defer the effective dates of its major accounting standards on credit losses, leases, hedge accounting and insurance contracts. 
  • Regulators, standard-setters and stakeholders are focused on LIBOR reference rate reform.
  • The SEC and others have taken a renewed interest in auditor independence matters. 

Report contents

  • Current quarter financial reporting matters
  • New standards and guidance
  • Projects and agenda priorities
  • Recommended reading and CPE opportunities 

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