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Newsletters
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FASB proposes amendment on TDRs and vintage disclosures
November 24, 2021
Proposed ASU would eliminate TDR recognition and measurement guidance for creditors, and require new disclosures.
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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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SEC proposes amendments to require electronic filing
November 12, 2021
The amendments would require electronic submission of certain forms currently permitted to be filed in paper form.
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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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SEC and PCAOB take steps under the HFCA Act
November 12, 2021
Amendments set form and manner of requirements for entities with audit firms in countries restricting PCAOB inspections.
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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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SEC reopens proposal on compensation clawback policies
October 22, 2021
Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with additional questions.
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SEC staff questions quality of climate disclosures
September 23, 2021
Sample comment letter highlights staff’s extensive questioning of the quality of public companies’ climate disclosures.
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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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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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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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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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