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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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FRV Weekly – May 24, 2019
May 24, 2019
This week’s newsletter highlights two updated KPMG handbooks on accounting for income taxes and statement of cash flows.
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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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FRV Weekly – May 20, 2019
May 20, 2019
This week’s newsletter provides information on the credit losses standard, a FASB proposal to simplify accounting for income taxes and a CAQ tool related to CECL.
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FASB issues targeted transition relief for the credit losses standard
May 15, 2019
ASU 2019-05 provides more flexibility in applying the fair value option on adoption of the new standard.
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Audit committee tool: new credit losses standard
May 14, 2019
CAQ’s updated tool helps audit committees with their oversight of implementation of the new credit impairment standard.
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Proposed simplifications to accounting for income taxes
May 14, 2019
The proposed ASU changes intraperiod allocation, interim period calculations and franchise tax accounting.
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FRV Weekly – May 13, 2019
May 13, 2019
This week’s newsletter highlights KPMG's updated Handbook on segment reporting and a new initiative by Fannie Mae and Freddie Mac.
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Fannie Mae, Freddie Mac’s New Single Security Initiative
May 13, 2019
KPMG summarizes the accounting implications related to mortgage- backed security exchanges under the Single Security Initiative.
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SEC proposes changes to filer definitions
May 10, 2019
Smaller reporting companies may get relief from the auditor attestation of internal controls requirements.
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Handbook: Segment reporting
May 09, 2019
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 mining rules align with global standards
May 08, 2019
Mining companies will disclose property information consistent with global industry practice and guidelines
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FASB proposes disclosure changes
May 07, 2019
KPMG reports on the proposed ASU to update disclosures in response to the SEC’s disclosure initiative.
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SEC proposal on acquisition and disposition disclosures
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.
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Insurance: NAIC 2019 spring meeting
May 03, 2019
The NAIC discussed recent accounting changes and regulatory developments impacting insurance companies.
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Credit impairment: Recoveries and extension options
April 26, 2019
KPMG reports on ASU 2019-04, which changes how a company estimates expected credit losses.
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SAB 74 disclosures required before ASU adoption
April 11, 2019
As the effective date nears, credit impairment transition disclosures should be more detailed.
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SEC amends Regulation S-K disclosures
April 02, 2019
Amendments modernize and simplify certain disclosure requirements to reduce the costs and burdens on registrants.
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Handbook: Accounting for share-based payments
March 21, 2019
Latest edition: KPMG’s comprehensive guide to ASC 718, with Q&As and examples.
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Handbook: Long-duration contracts
March 21, 2019
KPMG’s guide to ASU 2018-12, with Q&As and comparisons to legacy GAAP.
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Handbook: Leases
March 11, 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: Credit impairment
March 06, 2019
Latest edition: comprehensive guide to CECL, with examples explaining key concepts and highlights of changes from legacy US GAAP.
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FASB approves targeted changes to lessor accounting
March 05, 2019
KPMG reports on targeted changes to lessor accounting and clarification of interim transition disclosures.