In the Headlines: Accounting for Rate-Regulated Activities - Interim Relief for First-Time Adopters
In the Headlines 14-01 summarizes IFRS 14, Regulatory Deferral Accounts.
Financial Reporting View Mon, 10 Feb 2014 00:00:00 GMT
In the Headlines: Bridging the GAAP - Communicating Effectively Through Alternative Performance Measures
In the Headlines 14-03 summarizes the European Securities and Markets Authority (ESMA) Consultation Paper.
Financial Reporting View Mon, 24 Feb 2014 00:00:00 GMT
IFRS Newsletter: Insurance - Moving Towards Global Insurance Accounting
Issue 36 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards Global Insurance Accounting highlights the IASB and FASB's discussions in January 2014.
Financial Reporting View Mon, 03 Feb 2014 00:00:00 GMT
Redeliberations Continue on Classification and Measurement of Financial Instruments
This edition of Defining Issues reports that the FASB continued redeliberations on its proposed standard on financial instrument classification and measurement.
Financial Reporting View Wed, 05 Mar 2014 00:00:00 GMT
FASB Proposes Disclosure Framework
This edition of Defining Issues reports that the FASB recently issued a proposed Concepts Statement.
Financial Reporting View Fri, 21 Mar 2014 00:00:00 GMT
KPMG Comments on Proposed GAO Green Book
KPMG LLP recently commented on the Government Accountability Office's (GAO) proposed Standards for Internal Control in the Federal Government.
Financial Reporting View Mon, 24 Feb 2014 00:00:00 GMT
FASB Issues Private Company Exemption from Consolidation of Certain Variable Interest Entities
The FASB and PCC recently issued guidance that gives private company lessees the option to not apply the VIE consolidation guidance to some lessor entities.
Financial Reporting View Fri, 28 Mar 2014 00:00:00 GMT
FASB and IASB Take Divergent Paths on Key Aspects of Lease Accounting
The FASB and the IASB could not agree on how lessees and lessors should depict their leasing activities for financial reporting purposes.
Financial Reporting View Fri, 21 Mar 2014 00:00:00 GMT
Financial Instruments: Changes to Financial Assets Impairment, Classification and Measurement
This issues reports that the FASB continued redeliberations on the proposed standards on financial assets impairment and classification and measurement.
Financial Reporting View Fri, 14 Mar 2014 00:00:00 GMT
EITF Reaches One Final Consensus and One Consensus-for-Exposure
This edition of Defining Issues reports that the FASBÂ’s Emerging Issues Task Force (EITF) discussed four issues at its March 13, 2014, meeting.
Financial Reporting View Fri, 14 Mar 2014 00:00:00 GMT
IFRS Newsletter: Leases - Divergent Paths
The March 2014, Issue 14 of KPMG ISG's IFRS Newsletter: Leases - Divergent Paths summarizes the March meeting of the FASB and the IASB.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT
IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting
IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting highlights the IASB's discussions about the effective date of IFRS 9.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT
FAF Post-Implementation Report Addresses Fair Value Measurements
The Financial Accounting Foundation (FAF) recently issued a post-implementation review report about FASB Statement No. 157, Fair Value Measurements.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT
IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting
KPMG ISG's IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the February IASB meetings.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT
IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting
This issue discusses the IASB's redeliberations about two of the five issues targeted for redeliberations.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT
