KPMG's publications and guidance featuring this month's discussion and analysis of significant decisions, proposals and final standards.
May 15, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
May 14, 2019
The proposed ASU changes intraperiod allocation, interim period calculations and franchise tax accounting.
May 13, 2019
KPMG summarizes the accounting implications related to mortgage- backed security exchanges under the Single Security Initiative.
May 03, 2019
The SEC’s proposed rule would amend S-X Rules 3-05, 3-14, Articles 8 and 11 and adds a new rule for investment companies.
April 26, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
March 05, 2019
KPMG reports on targeted changes to lessor accounting and clarification of interim transition disclosures.
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