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In the Headlines: Accounting for Dynamic Risk Management Activities

In the Headlines 14-06 summarizes the IASB Discussion Paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.
Financial Reporting View Mon, 05 May 2014 00:00:00 GMT

FASB, IASB Issue Revenue Recognition Standard

This edition of Defining Issues reports that today the FASB and IASB issued their joint revenue recognition standard.
Financial Reporting View Wed, 28 May 2014 00:00:00 GMT

New Publications: Guide to Condensed Interim Financial Statements

KPMG's ISG recently released two publications to help entities prepare condensed interim financial statements under IAS 34, Interim Financial Reporting.
Financial Reporting View Mon, 05 May 2014 00:00:00 GMT

FASB Removes Cumulative Financial Reporting for Development Stage Entities

This edition of Defining Issues reports that the FASB recently issued guidance that eliminates the cumulative financial reporting requirement.
Financial Reporting View Tue, 01 Jul 2014 00:00:00 GMT

EITF Reaches Two Final Consensuses

This edition of Defining Issues reports that the FASB’s Emerging Issues Task Force (EITF) discussed three issues at its June 12, 2014, meeting and reached two final consensuses
Financial Reporting View Wed, 18 Jun 2014 00:00:00 GMT

Revenue from Contracts with Customers

This edition of Defining Issues reports that on May 28, 2014, the FASB and the IASB issued a new accounting standard that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers.
Financial Reporting View Mon, 02 Jun 2014 00:00:00 GMT

FASB Decisions on Financial Instruments’ Presentation

This edition of Defining Issues reports that at its June 4 meeting, the FASB made decisions about presentation and disclosures for financial instruments
Financial Reporting View Fri, 06 Jun 2014 00:00:00 GMT

Financial Instruments: Changes to Financial Assets Impairment; Classification and Measurement

This edition of Defining Issues reports that at its June 11 meeting, the FASB continued redeliberations on its proposed Accounting Standards Updates.
Financial Reporting View Mon, 16 Jun 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

The June 2014, Issue 41 of KPMG ISG’s IFRS Newsletter: Insurance – Moving Towards International Insurance Accounting discusses the IASB’s redeliberations
Financial Reporting View Mon, 30 Jun 2014 00:00:00 GMT

FASB and IASB Continue Discussions on Lease Accounting

This edition of Defining Issues reports that during the second quarter of 2014, the FASB and IASB (the Boards) continued redeliberations on the proposals.
Financial Reporting View Fri, 20 Jun 2014 00:00:00 GMT

IFRS Newsletter: Leases - Continuing Forward

The June 2014, Issue 15 of KPMG ISG’s IFRS Newsletter: Leases – Continuing Forward summarizes the second quarter 2014 meetings of the FASB and the IASB
Financial Reporting View Mon, 30 Jun 2014 00:00:00 GMT

FASB Deliberates New Disclosures for Short-Duration Contracts

Issues & Trends in Insurance 14-4 reports on the FASB’s recent decisions on new disclosures to improve financial reporting.
Financial Reporting View Fri, 06 Jun 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

The May 2014, Issue 40 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting discusses the IASB's redeliberations
Financial Reporting View Mon, 02 Jun 2014 00:00:00 GMT

Transition to the new revenue standard

In May 2014, the IASB and FASB published their new joint standard on revenue recognition.
Financial Reporting View Fri, 27 Jun 2014 00:00:00 GMT

FASB Issues Two Exposure Drafts for Simplification Initiative

This Issue reports that, based on feedback from its constituents, the FASB is working on several projects to reduce unnecessary complexity in U.S. GAAP.
Financial Reporting View Fri, 18 Jul 2014 00:00:00 GMT
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