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FASB Issues Private Company Alternative to Account for Identifiable Intangible Assets

This edition of Defining Issues reports that the FASB and Private Company Council recently issued guidance that gives private companies an alternative
Financial Reporting View Thu, 08 Jan 2015 00:00:00 GMT

Executive Accounting Update – Action Items for Revenue Recognition Transition: Banks and Financial Institutions

KPMG LLP recently released Executive Accounting Update – Action Items for Revenue Recognition Transition.
Financial Reporting View Mon, 19 Jan 2015 00:00:00 GMT

FASB Eliminates Extraordinary Items Concept

This edition of Defining Issues reports that the FASB recently issued an Accounting Standards Update (ASU).
Financial Reporting View Thu, 15 Jan 2015 00:00:00 GMT

IFRS Revenue Accounting by Insurance Companies

KPMG’s ISG recently published Accounting for Revenue Is Changing: Impact on Insurance Companies, which describes the potential effects of IFRS 15
Financial Reporting View Mon, 19 Jan 2015 00:00:00 GMT

In the Headlines: Enhancing the Auditor’s Report

In the Headlines 15-1 summarizes the IAASB’s new standard about auditor reporting, while leaving the scope of the independent audit unchanged
Financial Reporting View Mon, 26 Jan 2015 00:00:00 GMT

KPMG Comments on FASB Proposal to Provide a Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets

KPMG LLP recently commented on the proposed FASB ASU, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets
Financial Reporting View Mon, 12 Jan 2015 00:00:00 GMT

KPMG Comments on FASB Proposal on the Presentation of Debt Issuance Cost

KPMG LLP recently commented on the proposed FASB ASU, Simplifying the Presentation of Debt Issuance Cost
Financial Reporting View Mon, 12 Jan 2015 00:00:00 GMT

New Publications about Financial Statement Requirements in US Securities Offerings

KPMG LLP and the law firm Latham & Watkins recently released the 2015 version of the Financial Statement Requirements in US Securities Offerings series.
Financial Reporting View Mon, 19 Jan 2015 00:00:00 GMT

FASB and IASB Propose Clarifications to Revenue Standard

This edition of Defining Issues reports that at their joint February 2015 meeting, the FASB decided to propose amendments.
Financial Reporting View Fri, 20 Feb 2015 00:00:00 GMT

SEC Proposes Amendments to Implement JOBS Act Mandate for Exchange Act Registration Requirements

The SEC proposed amendments to revise the rules related to the thresholds for registrations, termination of registration, and suspension of reporting
Financial Reporting View Mon, 12 Jan 2015 00:00:00 GMT

FASB Issues New Consolidation Guidance

This edition of Defining Issues reports that on February 18, 2015, the FASB issued new consolidation guidance
Financial Reporting View Mon, 23 Feb 2015 00:00:00 GMT

Governance of Central Banks

KPMG’s ISG and the KPMG Central Banking Practice recently published Governance of Central Banks: Taking Financial Oversight to the Next Level
Financial Reporting View Mon, 16 Feb 2015 00:00:00 GMT

FASB Decides on Method to Amortize Acquisition Costs for Long-Duration Insurance Contracts

This edition reports that the FASB recently discussed three alternative approaches to amortizing deferred acquisition costs
Financial Reporting View Thu, 19 Feb 2015 00:00:00 GMT

Issues In-Depth: February 2015 Pushdown Accounting

This edition of Issues In-Depth reports that the FASB recently issued a new standard.
Financial Reporting View Wed, 04 Feb 2015 00:00:00 GMT

IFRS Revenue Accounting by Housebuilders

KPMG’s ISG recently published Accounting for Revenue Is Changing: Impact on Housebuilders
Financial Reporting View Mon, 09 Feb 2015 00:00:00 GMT
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