March 14, 2024
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
March 07, 2024
With its final climate rule, the SEC has responded to concerns while crafting meaningful disclosures for investors.
February 06, 2024
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
February 02, 2024
The FASB’s latest discussion focuses on the model to account for environmental credit obligations.
February 02, 2024
The SEC adopted rules and guidance relating to SPACs, target companies in a de-SPAC transaction, and shell companies.
January 19, 2024
Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.
January 05, 2024
Court vacates Share Repurchase Disclosure Modernization rule as SEC is unable to correct defects.
December 22, 2023
New C&DIs provide guidance about reporting deadlines and materiality considerations when consulting with Attorney General.
December 20, 2023
FASB issues a proposed ASU on induced conversion accounting for convertible debt instruments.
December 15, 2023
The ASU enhances income tax disclosures for the effective tax rate reconciliation and income taxes paid.
December 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
December 14, 2023
ASU 2023-08 introduces fair value measurement, separate presentation and new disclosures for in-scope crypto assets.
December 01, 2023
New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements
December 01, 2023
The ASU enhances current segment disclosures and requires additional disclosures of significant segment expenses.
November 21, 2023
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
November 10, 2023
The FASB discusses a model for business entities to account for government grants.
October 27, 2023
SAPWG exposed INT 23-04 addressing accounting and reporting questions about a recent life reinsurer liquidation.
October 13, 2023
ASU 2023-06 updates US GAAP disclosures in response to the SEC’s disclosure update and simplification initiative.
October 13, 2023
The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.
October 06, 2023
EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments
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 13, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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.
June 28, 2023
Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
June 23, 2023
Issuers face questions as they look to apply their new recovery policies 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.
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 03, 2023
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
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
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