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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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SEC amends acquisition and disposition disclosures
May 28, 2020
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
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FASB staff guidance on COVID-19 rent concessions
May 28, 2020
Updated: KPMG’s Q&As on how to apply the FASB staff’s guidance.
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FRV Weekly – May 21, 2020
May 21, 2020
FRV Weekly reports on KPMG Hot Topics and the FASB decision to delay the effective dates of leases, revenue standards.
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NFP higher education institutions’ CARES Act accounting
May 21, 2020
Implications of the CARES Act on the accounting of not-for-profit higher education institutions.
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Financial reporting implications of the CARES Act
May 20, 2020
Updated: Tax, loan, grant and other CARES Act provisions may significantly affect companies’ financial reporting.
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FASB discusses and responds to coronavirus
May 20, 2020
Updated: FASB votes to defer effective dates of leases and revenue standards for certain entities due to COVID-19.
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FRV Weekly – May 18, 2020
May 18, 2020
FRV Weekly reports on KPMG’s updated accounting disclosure checklist with added EBP guidance and other news.
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FRV Weekly – May 11, 2020
May 11, 2020
FRV Weekly reports on COVID-19 including a KPMG podcast, updated Hot Topics, and other news from the SAPWG and the SEC.
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SAPWG exposes COVID-19 and TALF program guidance
May 08, 2020
Proposed interpretations and revision to SSAP No. 26R to include accounting guidance for COVID-19 and the TALF program.
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Lender accounting for COVID-19 loan modifications
May 08, 2020
Updated: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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SEC issues COVID-19 reporting FAQs
May 07, 2020
SEC staff FAQs deal with registration statements on Form S-3 when relying on the COVID-19 relief Order.
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Cloud computing implementation costs post-ASU 2018-15
May 05, 2020
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
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FRV Weekly – May 4, 2020
May 04, 2020
FRV Weekly reports on KPMG’s Handbook on service concession arrangements, updated guidance on COVID-19 and other news.