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What's new
KPMG's publications and guidance featuring this month's discussion and analysis of significant decisions, proposals and final standards.
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IFRS Perspectives – December 2019
KPMG’s latest update on current IFRS issues relevant to US companies.
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FASB proposes Codification improvements
FASB’s proposals would affect several Topics to clarify, correct errors in and make improvements to the Codification.
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Handbook: Credit impairment
Latest edition: KPMG’s guide to CECL, explaining key concepts and highlighting changes from legacy US GAAP.
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FASB amends credit losses standard
ASU 2019-11 clarifies how to account for expected recoveries on purchased financial assets with credit deterioration.
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Restricted cash in the statement of cash flows
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
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New ASU on share-based payments to customers
FASB clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
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FRV Weekly – November 26, 2019
This week’s FRV Weekly reports on the effect of ASU 2018-16 on investment companies, an upcoming CPE webcast, a new FASB ASU and the most recent FASB meeting.
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FRV Weekly – December 9, 2019
This week’s FRV Weekly reports on our updated handbook on credit impairment, FASB proposed Codification improvements, and SEC news.
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FASB issues ASU deferring long-duration contracts
ASU 2019-09 amends the effective date for long-duration contracts (targeted improvements).
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FASB issues ASU deferring effective dates
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
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EITF reaches final consensus
Consensus on accounting for equity method investments, discussion on licensing contract modifications
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Banking regulators propose policy on credit losses
Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
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SEC proposes to streamline bank disclosures
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
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Handbook: Equity method of accounting
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
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Handbook: Segment reporting
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
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SEC expands test-the-waters rule to all companies
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
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Q&A Leases: Real estate lessors
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
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Handbook: Share-based payments
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
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Handbook: Accounting for income taxes
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
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Up-C structure
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
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Insurance statutory reporting – September 2019
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies
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September 2019 Quarterly Outlook
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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2019 AICPA Conference on Banks & Savings Institutions
Highlights from the SEC, FASB, banking regulators and others on current topics for banks.
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FASB issues revised proposed ASU on balance sheet classification of debt
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
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FASB proposes relief related to reference rate reform
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.