March 27, 2023
The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.
March 23, 2023
FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
March 16, 2023
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
March 08, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
February 24, 2023
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
February 17, 2023
Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.
February 03, 2023
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
January 18, 2023
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
January 13, 2023
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
December 21, 2022
Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
December 20, 2022
SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
December 20, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 15, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
December 15, 2022
Final rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
December 09, 2022
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
December 02, 2022
Corporate Sustainability Reporting Directive now formally adopted by the EU.
December 01, 2022
EITF reaches final consensus to expand use of the proportional amortization method to additional tax equity investments.
October 07, 2022
Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
September 30, 2022
A buyer of goods and services should disclose information about its supplier finance program obligations.
September 14, 2022
SEC adopts final rules implementing inflation adjustments required by the JOBS Act.
September 14, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
August 26, 2022
The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.
July 01, 2022
Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
June 22, 2022
The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
June 17, 2022
The FASB has issued an Invitation to Comment on its potential incorporation of IAS 20 into US GAAP.
June 17, 2022
Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with new questions and analysis.
June 17, 2022
Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
June 13, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
June 10, 2022
Amendments require electronic submission of certain forms currently permitted to be filed in paper form.
May 26, 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
April 01, 2022
Requires entities undertaking certain digital asset custodial activities to record a safeguarding liability and asset.
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
March 29, 2022
KPMG reports on statutory accounting actions and discussions of SAPWG on the March 2022 conference call.
March 22, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
March 08, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
February 18, 2022
Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
January 28, 2022
Comment period on 2015 proposal to implement Section 953(a) of Dodd-Frank Act reopened with additional questions.
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