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Newsletters
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FASB issues final ASU on common control leases
March 27, 2023
The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.
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FASB issues proposed ASU on crypto asset accounting
March 23, 2023
FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
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FASB proposes improvements to income tax disclosures
March 16, 2023
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
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Q1 2023 Quarterly Outlook
March 08, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC proposal amends the Custody Rule
February 24, 2023
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
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SEC issues final rule on pay vs performance disclosures
February 17, 2023
Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.
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SEC finalizes rule for erroneously awarded compensation
February 03, 2023
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
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Climate disclosures in focus for 2022 year-ends
January 18, 2023
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
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SEC adopts amendments to finalize HFCA Act-related rules
January 13, 2023
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
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Corporate AMT implications - IFRS® Accounting Standards
December 21, 2022
Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards
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FASB issues ASU to extend relief for LIBOR transition
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
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Clarifying non-GAAP financial measures
December 20, 2022
SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
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Q4 2022 Quarterly Outlook
December 20, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB amends long-duration contracts transition guidance
December 15, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
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SEC adopts amendments to insider trading plans rule
December 15, 2022
Final rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
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SEC proposes share repurchase disclosure rules
December 09, 2022
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
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US company impact of EU ESG reporting requirements
December 02, 2022
Corporate Sustainability Reporting Directive now formally adopted by the EU.
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Simplified accounting for tax equity investments
December 01, 2022
EITF reaches final consensus to expand use of the proportional amortization method to additional tax equity investments.
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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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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 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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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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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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