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FASB Discusses Discount Rate for Long-Duration Insurance Contracts

FASB recently discussed five alternative approaches to determine what discount rate should be used to measure long-duration insurance contracts
Financial Reporting View Mon, 24 Nov 2014 00:00:00 GMT

KPMG Comments on FASB Proposal about Certain Cloud Computing Fees

KPMG Comments on FASB Proposal about Certain Cloud Computing Fees.
Financial Reporting View Tue, 25 Nov 2014 00:00:00 GMT

FASB Proposes Additional Disclosures for Investment Companies

FASB recently issued a proposed Accounting Standards Update that would change the disclosure requirements for investment companies
Financial Reporting View Fri, 19 Dec 2014 00:00:00 GMT

FASB Continues Discussion on Disclosure Framework

FASB recently began redeliberations and held a forum on financial disclosure to discuss the status of its Disclosure Framework project
Financial Reporting View Thu, 18 Dec 2014 00:00:00 GMT

2014 AICPA National Conference on Current SEC and PCAOB Developments

KPMG LLP recently released Issues In-Depth: 2014 AICPA National Conference on Current SEC and PCAOB Developments
Financial Reporting View Mon, 22 Dec 2014 00:00:00 GMT

IFRS Revenue Accounting by Oil and Gas Companies

KPMG’s ISG and the KPMG Global Energy Institute recently published Accounting for Revenue Is Changing: Impact on Oil and Gas Companies
Financial Reporting View Mon, 22 Dec 2014 00:00:00 GMT

IFRS Guides to Annual Financial Statements

KPMG’s ISG recently released two publications in PDF format.
Financial Reporting View Fri, 19 Dec 2014 00:00:00 GMT

KPMG Comments on Proposed Technical Corrections to FASB Accounting Standards Codification

KPMG LLP recently commented on the proposed FASB ASU, Technical Corrections and Improvements
Financial Reporting View Mon, 08 Dec 2014 00:00:00 GMT

In the Headlines: Clarifying Share-based Payment Accounting

In the Headlines 14-22 summarizes the IASB Exposure Draft, Classification and Measurement of Share-based Payment Transactions
Financial Reporting View Mon, 08 Dec 2014 00:00:00 GMT

KPMG Publishes IFRS Compared to US GAAP 2014

KPMG recently published IFRS Compared to US GAAP 2014 to help financial statement preparers and users understand the differences between IFRS and U.S. GAAP
Financial Reporting View Mon, 08 Dec 2014 00:00:00 GMT

In the Headlines: IFRS: New Standards – Are You Prepared?

In the Headlines Issue 14-23 summarizes IFRS that are newly effective and standards issued but not yet effective
Financial Reporting View Mon, 08 Dec 2014 00:00:00 GMT

Applying the SEC Custody Rule to Investment Structures That Include REITs

The SEC staff recently raised questions about their compliance with the Custody Rules of the Investment Advisers Act of 1940
Financial Reporting View Mon, 26 Jan 2015 00:00:00 GMT

COSO Publishes Report about Cyber Risks

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently published a research report.
Financial Reporting View Mon, 26 Jan 2015 00:00:00 GMT

FASB Proposes Changes to Accounting for Income Taxes on Intercompany Transfers and Deferred Tax Classification

This edition of Defining Issues reports that the FASB recently issued proposed Accounting Standards Updates.
Financial Reporting View Thu, 29 Jan 2015 00:00:00 GMT

Revenue Transition Resource Group Discusses Issues

This edition of Defining Issues reports that the Joint Transition Resource Group for Revenue Recognition (TRG) met for the third time.
Financial Reporting View Thu, 29 Jan 2015 00:00:00 GMT
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