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Newsletters
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US company impact of EU ESG reporting requirements
November 17, 2022
Corporate Sustainability Reporting Directive adopted by the EU Parliament.
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SEC finalizes rule for erroneously awarded compensation
November 04, 2022
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
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FASB proposes accounting for joint venture formations
October 28, 2022
The proposed ASU would require a joint venture formation transaction to be measured at fair value.
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FASB decides how to measure crypto assets
October 12, 2022
Entities would measure in-scope crypto assets on a recurring basis at fair value.
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FASB proposes improvements to segment disclosures
October 07, 2022
Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
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FASB issues ASU for supplier finance obligations disclosures
September 30, 2022
A buyer of goods and services should disclose information about its supplier finance program obligations.
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FASB affirms ASU 2018-12 transition guidance amendment
September 23, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
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FASB tackles common control lease arrangements
September 22, 2022
The project would change how ASC 842 applies to common control lease arrangements and related leasehold improvements.
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EGC eligibility threshold amended under JOBS Act
September 14, 2022
SEC adopts final rules implementing inflation adjustments required by the JOBS Act.
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Q3 2022 Quarterly Outlook
September 14, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC issues final rule on pay vs performance disclosures
September 01, 2022
New disclosure requirements link executive compensation and financial performance.
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SEC publishes draft FY 22-26 Strategic Plan for comment
August 26, 2022
The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.
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Accounting for investments in tax credit structures
August 25, 2022
EITF releases proposal to expand the proportional amortization method (PAM) election.
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FASB clarifies fair value guidance for sale restrictions
July 01, 2022
Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
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FASB removes lease modifications project from its agenda
June 22, 2022
The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
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FASB seeks feedback on potential incorporation of IAS 20
June 17, 2022
The FASB has issued an Invitation to Comment on its potential incorporation of IAS 20 into US GAAP.
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SEC again reopens proposal on compensation clawback policies
June 17, 2022
Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with new questions and analysis.
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KPMG responds to SEC’s climate proposal
June 17, 2022
Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
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Q2 2022 Quarterly Outlook
June 13, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC adopts amendments to require electronic filing
June 10, 2022
Amendments require electronic submission of certain forms currently permitted to be filed in paper form.
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SEC investment management proposals focus on ESG
May 26, 2022
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
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FASB proposes amendments to ASC 848 and ASC 815
April 20, 2022
Proposals would defer sunset date for reference rate reform accounting, and amend the definition of the SOFR Swap Rate.
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SEC issues SAB 121 on digital asset custodial obligations
April 01, 2022
Requires entities undertaking certain digital asset custodial activities to record a safeguarding liability and asset.
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FASB amends TDR guidance and enhances disclosures
March 31, 2022
ASU eliminates TDR recognition and measurement guidance for creditors and requires new disclosures.
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FASB expands fair value hedge accounting
March 30, 2022
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
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Insurance: SAPWG March 2022 call
March 29, 2022
KPMG reports on statutory accounting actions and discussions of SAPWG on the March 2022 conference call.
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SEC proposes cybersecurity rules
March 22, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
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SEC proposes climate reporting and assurance rules
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
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Q1 2022 Quarterly Outlook
March 08, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC staff questions quality of climate disclosures
February 18, 2022
Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
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SEC reopens pay vs performance disclosure proposal
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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Emerging markets risk disclosures expected
January 27, 2022
SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.
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FASB proposes amendment on TDRs and vintage disclosures
January 04, 2022
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
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FASB proposes supplier finance obligations disclosures
December 21, 2021
Proposed amendments would require an entity to disclose information about supplier finance program obligations.
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SEC proposes amendments to insider trading plans rule
December 17, 2021
Proposed rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
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SEC proposes share repurchase disclosure rules
December 17, 2021
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
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Q4 2021 Quarterly Outlook
December 16, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC issues reminders on LIBOR transition
December 10, 2021
Disclosures for registrants and considerations for investment professionals when recommending LIBOR-linked securities.
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SEC issues guidance for spring-loaded comp awards
December 03, 2021
SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.
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SEC adopts amendments to finalize HFCA Act-related rules
December 03, 2021
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
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