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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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Effective date deferral for some standards proposed
August 15, 2019
The FASB has proposed deferring the effective dates for credit losses, derivatives and leasing.
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Handbook: Leases
August 14, 2019
Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.
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Handbook: Consolidation of VIEs
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
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FRV Weekly – August 12, 2019
August 12, 2019
This week’s newsletter provides information on an updated publication, an upcoming CPE webcast, and proposed changes by the SEC.
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SEC proposes further changes to Regulation S-K
August 09, 2019
Proposals seek to modernize the description of business, legal proceedings and risk factor disclosure requirements.
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Asset acquisitions
August 06, 2019
KPMG highlights the significant differences in accounting for asset acquisitions versus business combinations
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FRV Weekly – August 5, 2019
August 05, 2019
This week’s newsletter highlights a variety of SEC and FASB proposals and guidance on auditing and accounting standards.
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SEC approves new PCAOB auditing standards
August 01, 2019
The new and amended standards strengthen the requirements for auditing accounting estimates and the auditor’s use of the work of specialists.
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FASB proposes changes to convertible debt accounting
July 31, 2019
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
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FRV Weekly – July 29, 2019
July 29, 2019
This week’s newsletter showcases a new Handbook on equity method accounting and an updated Handbook on business combinations.
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Handbook: Equity method of accounting
July 24, 2019
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
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Effective dates for accounting standards may be delayed
July 18, 2019
The FASB tentatively decided to defer effective dates for insurance, credit losses, derivatives and leasing.
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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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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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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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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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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.
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Accounting for convertible debt & contracts on an entity’s own equity
August 16, 2019
KPMG professionals discuss the application of ASC 470-20 and 815-40, and expected proposed updates from the FASB.