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A Step Towards Global Transparency – Communicating Through Non-GAAP Measures

In the Headlines 14-19 summarizes the International Organization of Securities Commissions’ Proposed Statement on Non-GAAP Financial Measures
Financial Reporting View Mon, 29 Sep 2014 00:00:00 GMT

Revenue: It’s Time to Engage

Our second edition of Revenue: Issues In-Depth brings you the latest standard-setting, as well as more of our insights and more extensive examples.
Financial Reporting View Mon, 09 May 2016 00:00:00 GMT

Actuaries Issue New Mortality Data That May Affect Retirement Benefit Obligations

This issue reports that the Society of Actuaries (SOA) recently released the final report of its mortality tables and mortality improvement scale
Financial Reporting View Thu, 30 Oct 2014 00:00:00 GMT

Reporting the Financial Effects of Rate Regulation – IASB Consults on Rate-Regulated Activities

In the Headlines 14-20 summarizes the IASB Discussion Paper, Reporting the Financial Effects of Rate Regulation
Financial Reporting View Mon, 29 Sep 2014 00:00:00 GMT

In the Headlines: Measuring the Fair Value of Investments in Subsidiaries, JVs and Associates

In the Headlines 14-18 summarizes the IASB Exposure Draft, Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
Financial Reporting View Mon, 22 Sep 2014 00:00:00 GMT

In the Headlines: Transfer of Assets between an Investor and its Associate or JV

IASB’s recent narrow-scope amendment, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Financial Reporting View Mon, 22 Sep 2014 00:00:00 GMT

New Publications: Guide to Annual Financial Statements

KPMG’s ISG recently released three publications in PDF format.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT

FASB Issues Two More Simplification Exposure Drafts

This edition of Defining Issues reports that the FASB is working on several projects.
Financial Reporting View Fri, 17 Oct 2014 00:00:00 GMT

FASB and IASB Enter Home Stretch in Redeliberations on Lease Accounting - but on Different Tracks

The FASB and the IASB (the Boards) continued redeliberations on the proposals in their 2013 exposure drafts on lease accounting.
Financial Reporting View Fri, 24 Oct 2014 00:00:00 GMT

FASB to Propose Changes to Accounting for Income Taxes for Intercompany Transfers and the Presentation of Deferred Taxes

This edition of Defining Issues reports that the FASB recently decided to propose changes to accounting for income taxes.
Financial Reporting View Mon, 27 Oct 2014 00:00:00 GMT

IFRS Handbook: Earnings per Share

KPMG’s ISG recently published IFRS Handbook: Earnings per Share.
Financial Reporting View Mon, 20 Oct 2014 00:00:00 GMT

IFRS Revenue Accounting by Power and Utilities Companies

KPMG’s ISG and the KPMG Global Energy Institute recently published Accounting for Revenue Is Changing: Impact on Power and Utilities Companies
Financial Reporting View Mon, 27 Oct 2014 00:00:00 GMT

IFRS Newsletter: The Balancing Items – A New Cycle of Improvements to IFRS

This issue summarizes the amendments to IFRS that are part of the IASB’s annual improvements process to make non-urgent but necessary amendments to IFRS
Financial Reporting View Mon, 06 Oct 2014 00:00:00 GMT

IFRS Newsletter: Insurance – Moving Towards International Insurance Accounting

The September 2014, Issue 43 of KPMG ISG’s IFRS Newsletter: Insurance – Moving Towards International Insurance Accounting discusses the IASB’s redeliberations
Financial Reporting View Mon, 06 Oct 2014 00:00:00 GMT

Federal Banking Agencies Release Guidance about Subsequent Restructurings of TDRs, and Other Matters

The Federal Financial Institutions Examination Council recently issued Supplemental Instructions for September 2014 Call Reports
Financial Reporting View Mon, 20 Oct 2014 00:00:00 GMT
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