Issues & Trends | September 2021

 

Insight

Q3 2021 Quarterly Outlook

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

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Angie Storm
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Angie Storm

Deputy Chief Accountant, Dept. of Professional Practice, KPMG US

+1 212-909-5488

Robin Van Voorhies
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Robin Van Voorhies

Senior Director, Dept. of Professional Practice, KPMG US

+1 617-988-5637


We report on major accounting and financial reporting developments that could affect companies in the current period or near term. This quarter’s publication features recent SEC headlines, FASB developments and the latest on ESG.

Applicability

  • All companies

Key impacts

For Q3 2021:
  • ESG remains a top priority for investors and at the forefront of the SEC’s agenda. 
  • The FASB issued an Invitation to Comment on its future standard-setting agenda and project prioritization.
  • The FASB issued a new standard that will simplify lessor accounting for certain leases with variable lease payments. 

Report contents

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

Related content

Webcast: Q3 2021 Quarterly Outlook
Resource page: Quarterly Outlook library
Resource page: ESG reporting
Resource page: SEC matters
Resource page: Leases

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