KPMG's publications and guidance featuring this month's discussion and analysis of significant decisions, proposals and final standards.
September 06, 2019
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.
August 21, 2019
The FASB has proposed amendments related to the effective date for long-duration contracts: targeted improvements.
July 31, 2019
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
July 09, 2019
FASB’s Invitation to Comment solicits feedback on whether it should undertake a Board project to consider key issues.
June 28, 2019
Narrow-scope proposed ASU includes recoveries on purchased financial assets with credit deterioration.
May 30, 2019
FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.
September 12, 2019
KPMG professionals discuss the application of ASC 470-20 and 815-40, and expected proposed updates from the FASB.
September 13, 2019
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
July 10, 2019
The PCAOB issues new guidance for audit committee communications when an auditor identifies a violation of the 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.
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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