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KPMG's publications and guidance featuring this month's discussion and analysis of significant decisions, proposals and final standards.
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Handbook: Business combinations
July 15, 2019
Latest edition: KPMG explains accounting for acquisitions of businesses and related issues with examples and analysis.
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SEC staff statement on LIBOR transition
July 15, 2019
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.
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FRV Weekly – July 15, 2019
July 15, 2019
This week’s newsletter updates on issues from the PCAOB, the FASB and the SEC.
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PCAOB issues new guidance for auditors and audit committees
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the independence rules
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Feedback sought on identifiable intangible assets & goodwill
July 09, 2019
FASB’s Invitation to Comment solicits feedback on whether it should undertake a Board project to consider key issues.
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FRV Weekly – July 3, 2019
July 05, 2019
This week’s newsletter provides update on an SEC change to the Loan Provision.
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SEC amends the Loan Provision of its auditor independence rules
June 28, 2019
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
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FASB proposes improvements to credit losses standard
June 28, 2019
Narrow-scope proposed ASU includes recoveries on purchased financial assets with credit deterioration.
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FRV Weekly – June 24, 2019
June 24, 2019
This week’s newsletter provides details on the FASB meeting and KPMG comment letter.
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SEC seeks input regarding securities offerings
June 24, 2019
The SEC asks how it can simplify its rules for raising private capital while protecting investors.
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EITF update on consensus-for-exposure
June 14, 2019
EITF reaches consensus-for-exposure on accounting for certain equity method investments.
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June 2019 Quarterly Outlook
June 06, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC proposes changes to filer definitions
May 31, 2019
Smaller reporting companies may get relief from the auditor attestation of internal controls requirements.
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Insurance statutory reporting – May 2019
May 31, 2019
KPMG’s latest summary of statutory accounting standards for 2018 and 2019 financial reporting by insurance companies
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FASB extends two private company alternatives to NFPs
May 30, 2019
FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.
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IFRS Perspectives – May 2019
May 30, 2019
KPMG’s latest update on current IFRS issues: grants, cloud computing costs, IFRS IC agenda decisions and IFRS update.
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SEC proposal on acquisition and disposition disclosures
May 29, 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.
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Handbook: Statement of cash flows
May 24, 2019
Latest edition: Updated for ASU 2018-07 and ASU 2019-01, plus practice issues such as leases and debt arrangements.
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Handbook: Accounting for income taxes
May 22, 2019
Latest edition: Updated to address questions arising after tax reform and other aspects of accounting for income taxes.