September 27, 2023
Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
August 18, 2023
A German supply chain due diligence act is already effective, with an EU-wide directive set to follow.
August 18, 2023
The Corporate Sustainability Reporting Directive is now in force, but it's application to US companies continues to raise questions.
August 18, 2023
We address accounting questions related to the new 1% excise tax on repurchases of an entity's own shares.
July 24, 2023
Proposed amendments would require auditors to identify a company’s noncompliance with laws and regulations.
June 23, 2023
Issuers face many questions in developing a recovery policy 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 25, 2023
We address accounting questions related to the new GloBE rules.
May 12, 2023
Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors
March 01, 2023
Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
February 03, 2023
Our impressions on the accounting for key provisions in the recently enacted tax legislation.
January 27, 2023
SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
January 24, 2023
ASC 842 transition complexities from recent economic conditions
October 28, 2022
Nonfinancial asset impairment in a period of economic uncertainty.
September 01, 2022
Updated: We answer questions encountered in practice about the amended TDR guidance and enhanced disclosures for creditors.
August 08, 2022
Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains
May 06, 2022
SEC publishes sample comment letter and KPMG discusses certain disclosures that may be impacted by the Russia-Ukraine war.
April 29, 2022
A look at the key trends observed on climate-related disclosures of some global banks; now with TCFD comparison.
April 22, 2022
An in-depth look at the first exposure drafts issued by the International Sustainability Standards Board.
April 01, 2022
Proposals would align requirements more closely with traditional IPOs and require disclosures unique to SPACs.
March 31, 2022
New talk book: Our top 10 questions on the SEC’s proposed climate rules.
March 11, 2022
We explore accounting ownership of custodied digital assets, and when custody affects revenue recognition.
March 04, 2022
Potential accounting and financial reporting issues created by the war and related economic sanctions.
February 10, 2022
Accounting issues result from Texas legislation providing for cash payments to affected companies.
February 04, 2022
Preparers, others suggest improvements to software development costs guidance for internal- and external-use software.
February 04, 2022
KPMG explores questions on measuring crypto asset impairments and presenting crypto asset gains and losses.
February 04, 2022
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
November 12, 2021
Key considerations for public and private entity lessees when determining the discount rates for leases.
September 16, 2021
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
May 20, 2021
Key considerations for lessees when determining whether to elect – and how to apply – the short-term lease exemption.
March 23, 2021
Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief.
February 03, 2021
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
January 27, 2021
Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
January 08, 2021
The SEC issued guidance on disclosure expectations for SPACs related to conflicts of interest.
January 06, 2021
Key presentation and disclosure reminders for preparing financial statements under ASC 842.
December 17, 2020
KPMG reports on SEC staff remarks on certain implementation questions stemming from the amended requirements.
December 15, 2020
KPMG provides guidance on how ASU 2020-06 will affect convertible debt an issuer can settle in cash and/or shares.
October 05, 2020
KPMG reports on changes made to Guide 3 in a new subpart of 1400 Regulation S-K.
July 10, 2020
Updated: Ongoing economic disruption may impact the accounting for certain financial instruments.
July 09, 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
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KPMG experts and professionals continually research, update and produce many publications.
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Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
Access our accounting research website for additional resources for your financial reporting needs.
Access our accounting research website for additional resources for your financial reporting needs.