KPMG's publications and guidance featuring this month's discussion and analysis of significant decisions, proposals and final standards.
KPMG’s latest update on current IFRS issues relevant to US companies.
FASB’s proposals would affect several Topics to clarify, correct errors in and make improvements to the Codification.
Latest edition: KPMG’s guide to CECL, explaining key concepts and highlighting changes from legacy US GAAP.
ASU 2019-11 clarifies how to account for expected recoveries on purchased financial assets with credit deterioration.
This Hot Topic highlights the implications of ASU 2016-18 for investment companies.
FASB clarifies that share-based consideration payable to a customer is measured under stock compensation guidance.
This week’s FRV Weekly reports on the effect of ASU 2018-16 on investment companies, an upcoming CPE webcast, a new FASB ASU and the most recent FASB meeting.
This week’s FRV Weekly reports on our updated handbook on credit impairment, FASB proposed Codification improvements, and SEC news.
ASU 2019-09 amends the effective date for long-duration contracts (targeted improvements).
ASU 2019-10 amends the effective dates for the credit losses, derivatives and leases standards for certain companies.
Consensus on accounting for equity method investments, discussion on licensing contract modifications
Federal banking agencies have proposed a policy statement on CECL, explaining what they would be looking for.
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
KPMG’s in-depth guide to ASC 323 includes Q&As, interpretive guidance and examples.
Latest edition: KPMG’s comprehensive guide to ASC 280 segment reporting with Q&As and examples to explain key concepts.
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.
Latest edition: KPMG’s in-depth guide to ASC 718, with Q&As, interpretive guidance and examples.
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
KPMG’s latest summary of statutory accounting standards for 2019 and 2020 financial reporting by insurance companies
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Highlights from the SEC, FASB, banking regulators and others on current topics for banks.
Proposals would introduce an overarching classification principle and require more comprehensive disclosures.
The FASB’s proposed ASU seeks to provide relief for companies that have contracts impacted by reference rate reform.
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