April 20, 2022
Proposals would defer sunset date for reference rate reform accounting, and amend the definition of the SOFR Swap Rate.
April 04, 2022
An update on EU proposals that would significantly expand the scope of sustainability reporting and impact US companies.
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 25, 2022
EITF deliberates expansion of the proportional amortization method of accounting for qualifying investments.
March 21, 2022
Proposal aims to provide more consistent, comparable and reliable information for investors.
March 10, 2022
Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
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.
January 27, 2022
SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.
January 04, 2022
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
December 21, 2021
Proposed amendments would require an entity to disclose information about supplier finance program obligations.
December 17, 2021
Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
December 17, 2021
Proposed rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
December 16, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 10, 2021
Disclosures for registrants and considerations for investment professionals when recommending LIBOR-linked securities.
December 03, 2021
SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.
December 03, 2021
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
November 18, 2021
KPMG reports on ASU 2021-10, requiring new annual disclosures for entities receiving government assistance.
November 12, 2021
The amendments would require electronic submission of certain forms currently permitted to be filed in paper form.
November 12, 2021
Private entity practical expedient electable by class of underlying asset; interplay with implicit rate clarified.
November 11, 2021
FASB decides not to further defer the effective date of ASC 842 for private companies and private not-for-profits.
November 10, 2021
Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.
November 03, 2021
Proposed ASU would clarify interim disclosure requirements for more consistent disclosure across entities.
November 03, 2021
ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.
October 29, 2021
KPMG reports on changes to accounting for revenue contracts acquired in a business combination.
October 26, 2021
FASB finalizes a practical expedient for nonpublic entities valuing share-based payment awards.
October 22, 2021
Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with additional questions.
September 17, 2021
Proposed ASU would clarify that contractual sale restrictions are not considered in measuring fair value.
September 13, 2021
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
July 23, 2021
Insurance: NAIC Capital Adequacy Task Force adopts new bond and other RBC factors effective for 2021 filings.
July 20, 2021
Lessors will classify leases with variable payments as operating if another classification would trigger a Day 1 loss.
June 10, 2021
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
May 24, 2021
Amendments to establish the portfolio-layer method for hedges of financial assets in a closed portfolio.
May 21, 2021
FASB issues ASU clarifying accounting for equity-classified warrants; EITF refers licensing revenue issues back to FASB.
April 16, 2021
The SEC highlights various issues related to accounting, reporting and governance for SPACs and target companies.
March 31, 2021
FASB finalizes private company alternative for timing of goodwill triggering event assessment.
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