September 22, 2023
The ESG reporting landscape is set to expand with the addition of broad reaching state-level climate disclosure rules.
September 22, 2023
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
September 22, 2023
FASB made tentative decisions on software cost recognition and next steps for its project staff.
September 15, 2023
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2023 Summer meeting.
September 15, 2023
EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments
September 13, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
September 06, 2023
The final ASU will codify fair value accounting and new disclosures for crypto assets like bitcoin and ether.
August 28, 2023
The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
August 14, 2023
The ASU requires a JV formation transaction to be measured at fair value.
July 28, 2023
Public companies would disclose specific natural expense categories in certain income statement captions.
July 28, 2023
The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.
June 28, 2023
Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
June 23, 2023
Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
June 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
May 12, 2023
The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.
May 12, 2023
The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
March 29, 2023
FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.
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.
October 28, 2022
The proposed ASU would require a joint venture formation transaction to be measured at fair value.
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.
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Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.