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Newsletters
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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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FASB exposes ASU 2018-12 transition guidance amendment
June 17, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
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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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Accounting for investments in tax credit structures
June 17, 2022
EITF reaches consensus-for-exposure to expand the proportional amortization method (PAM) election.
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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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Proposed EU ESG directive would impact US companies
April 04, 2022
An update on EU proposals that would significantly expand the scope of sustainability reporting and impact US companies.
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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 climate reporting and assurance rules
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
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SEC proposes cybersecurity rules
March 10, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
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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 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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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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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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FASB approves new disclosures for government assistance
November 18, 2021
KPMG reports on ASU 2021-10, requiring new annual disclosures for entities receiving government assistance.
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FASB amends risk-free discount rate expedient
November 12, 2021
Private entity practical expedient electable by class of underlying asset; interplay with implicit rate clarified.
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No additional ASC 842 deferral for private entities
November 11, 2021
FASB decides not to further defer the effective date of ASC 842 for private companies and private not-for-profits.
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SEC updates guidance on proxy matters
November 10, 2021
Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.
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FASB proposes amendments to interim disclosure requirements
November 03, 2021
Proposed ASU would clarify interim disclosure requirements for more consistent disclosure across entities.
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International Sustainability Standards Board announced
November 03, 2021
ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.
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FASB issues business combination amendments
October 29, 2021
KPMG reports on changes to accounting for revenue contracts acquired in a business combination.
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Share-based payment private company practical expedient
October 26, 2021
FASB finalizes a practical expedient for nonpublic entities valuing share-based payment awards.
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FASB proposes clarification on fair value measurement
September 17, 2021
Proposed ASU would clarify that contractual sale restrictions are not considered in measuring fair value.
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Q3 2021 Quarterly Outlook
September 13, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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