KPMG professionals discuss proposed income statement disaggregation disclosure requirements.
Listen to ESG reporting developments and expectations - with a focus on IFRS Sustainability Disclosure Standards.
KPMG hosts SEC Chief Accountant Paul Munter to discuss priorities and changes in a rapidly transforming world.
Listen to ESG reporting developments and expectations – with a focus on European Sustainability Reporting Standards.
Listen to an overview of how GHG emissions are classified, tracked and reported under the GHG Protocol.
Listen to ESG reporting developments and expectations – from the SEC and the ISSB, and under the EU's CSRD.
KPMG professionals discuss recent changes to ASC 842 for common control arrangements and related leasehold improvements.
We discuss trending topics: R&D, power purchase agreements, executive compensation and carbon credits.
We provide an overview of the Pillar Two GloBE rules and accounting for the new top-up tax.
The next episode in our series on the new IRA and CHIPS legislation covers accounting under IFRS Accounting Standards.
We discuss ASU 2022-02, which eliminates TDR guidance and requires enhanced disclosures for creditors.
To inform your 2022 year-end reporting, we share the top takeaways from the 2022 AICPA & CIMA Conference.
We discuss our top themes, including SEC scrutiny, regulation, controls, investments, and getting started.
We discuss the FASB’s ASU 2021-10 and their Invitation to Comment on the potential incorporation of IAS 20, Accounting for Government Grants, into US GAAP.
The latest installment in our series on the new IRA and CHIPS legislation covers accounting for transferable credits.
We provide an overview of the accounting for research and development (R&D) costs and R&D funding arrangements.
Listen now to understand how a US company could be in scope of the Corporate Sustainability Reporting Directive.
The next installment on new IRA and CHIPS legislation covers accounting for the new corporate alternative minimum tax.
This fourth installment in our series on the new IRA and CHIPS legislation covers accounting for the new excise tax.
Key highlights of the SEC's recent cybersecurity rule proposal and potential impacts to registrants.
We discuss ASU 2021-10, requiring new annual disclosures for entities receiving government assistance.
We discuss our picks this reporting season, including SEC scrutiny, climate competence, and preparing for the future.
We discuss themes from the SEC's public consultation and next steps, and board of director perspectives.
An overview of recent FASB developments including ASU 2021-03, plus proposed changes to the accounting model.
Key SEC and financial reporting considerations for Environmental, Social and Governance issues.
Overview of critical audit matters related to the financial statements, and trending themes for 2020 filings.
Overview of SPAC IPOs and related accounting and reporting considerations for cross-border SPAC transactions.
Key highlights of the potential effects of reference rate reform on accounting and financial reporting.
Understanding the financial reporting effects of recent COVID-19 relief, including the Consolidated Appropriations Act.
An overview of implications of applying ASC 250, accounting changes and error corrections.
An overview discussion of going concern assessments and financial reporting implications.
An overview discussion of the stages of Chapter 11 and potential discontinued operations.
Implications of COVID-19 on financial assets, including credit losses and loan modifications (May 8, 2020).
Implications of COVID-19 on leases, including concessions being seen in practice and the FASB's relief (May 1, 2020).
KPMG's Department of Professional Practice discuss the implications of COVID-19 on the impairment of nonfinancial assets and related controls and valuation issues.
Specialists from KPMG's Government Affairs and Department of Professional Practice discuss some of the financial reporting implications of the Coronavirus Aid, Relief, and Economic Security (CARES) Act on income taxes, financial instruments and more.
Implications of COVID-19 impacts on the workforce, operations and supply chains, finance and liquidity.