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Newsletters
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FASB to amend risk-free discount rate expedient
September 20, 2021
Final ASU will make expedient electable by class of underlying asset and clarify its interplay with the implicit rate.
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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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Adoption of 2021 risk-based capital (RBC) factors
July 23, 2021
Insurance: NAIC Capital Adequacy Task Force adopts new bond and other RBC factors effective for 2021 filings.
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FASB finalizes lessor ASC 842 amendment
July 20, 2021
Lessors will classify leases with variable payments as operating if another classification would trigger a Day 1 loss.
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Q2 2021 Quarterly Outlook
June 10, 2021
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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Warrant modifications and licensing revenue
May 21, 2021
FASB issues ASU clarifying accounting for equity-classified warrants; EITF refers licensing revenue issues back to FASB.
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FASB proposes clarification for hedge accounting
May 07, 2021
Proposed ASU would amend the accounting for a fair value hedge of a closed portfolio of prepayable financial assets.
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European ESG reporting directive proposed
April 28, 2021
A new EU proposal would significantly expand the scope of ESG reporting and impact US companies.
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SEC statements on key considerations for SPACs
April 16, 2021
The SEC highlights various issues related to accounting, reporting and governance for SPACs and target companies.
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SEC adopts interim amendments under the HFCA Act
April 02, 2021
Amendments to set form and manner of requirements for entities with audit firms in countries restricting PCAOB inspections.
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Goodwill private company alternative
March 31, 2021
FASB finalizes private company alternative for timing of goodwill triggering event assessment.
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ESG and the financial statements
March 23, 2021
FASB staff educational paper highlights how environmental issues may affect the financial statements.
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FASB proposes business combination amendments
March 15, 2021
KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
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Reg S-K and confidential treatment requirements amended
March 12, 2021
Updated: The SEC provides guidance on expiring confidential treatment orders
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Q1 2021 Quarterly Outlook
March 11, 2021
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC to focus on climate-related disclosures
March 04, 2021
KPMG reports on this latest SEC development: the disclosure requirements, and implications and actions for management.
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SEC proposes amendments to Rule 144 and Form 144
January 27, 2021
Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
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FASB provides relief for discounting transition
January 08, 2021
Reference rate reform relief extended to derivatives impacted by discounting transition.
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Q4 2020 Quarterly Outlook
December 17, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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Emerging markets risk disclosures expected
December 04, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
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SEC proposes changes to compensatory offerings
December 04, 2020
Proposals include temporary rules for stock compensation of platform workers and other modernization amendments.
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SEC allows for electronic signatures and submissions
November 20, 2020
Rule amendments provide flexibility by permitting the use of electronic signatures in authentication documents.
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FASB ASU defers long-duration insurance contract dates
November 09, 2020
ASU on long-duration insurance contracts further deferred one year.
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EITF discusses accounting for warrant modifications
October 30, 2020
EITF discusses accounting for modifications to equity-classified freestanding call options.
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SEC updates certain auditor independence requirements
October 29, 2020
KPMG reports on amendments to Rule 2-01 of Reg S-X to modernize certain aspects of auditor independence.
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FASB issues new requirements for NFP gifts-in-kind
September 18, 2020
KPMG reports on enhanced presentation and disclosure for not-for-profits that receive contributed nonfinancial assets.
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Q3 2020 Quarterly Outlook
September 15, 2020
Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
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Proposed ASU on share-based payment practical expedient
August 17, 2020
FASB proposes a practical expedient for nonpublic entities valuing share option awards.
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SEC modernizes Reg S-K disclosures
August 12, 2020
SEC amends disclosures of business description, legal proceedings and risk factors under Regulation S-K.
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FASB amends convertible debt & contracts in own equity
August 07, 2020
KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity.
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Q2 2020 Quarterly Outlook
June 18, 2020
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB discusses and responds to coronavirus
June 03, 2020
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
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SEC rule exempts more issuers from ICFR audits
April 03, 2020
The SEC has redefined its filer definitions, exempting low-revenue issuers from internal control audits.
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SEC amends required disclosures for registered debt
March 26, 2020
SEC updates required disclosures for companies that issue, guarantee or collateralize registered securities.
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March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
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FASB provides relief for reference rate reform
March 13, 2020
Optional relief now available to companies preparing for discontinuation of interest rates such as LIBOR.
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FASB proposes new requirements for NFP gifts-in-kind
February 12, 2020
Proposals aimed at transparency over presentation and disclosure of contributed nonfinancial assets by not-for-profits.
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SEC issues MD&A guidance on KPIs and metrics
February 07, 2020
The SEC has issued guidance on disclosure of key performance indicators and metrics in MD&A.
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SEC issues C&DIs on revised MD&A rules
January 31, 2020
The SEC staff added three new Compliance & Disclosure Interpretations to provide guidance when preparing MD&A.
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