Defining Issues
Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.
Environmental, Social and Governance (ESG) reporting
KPMG guidance and articles for financial reporting professionals.
Handbooks
KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting.
Handbook: Software and website costs
Latest edition: KPMG guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20.
SAB 121: Questions & Answers
We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
Accounting for nonfungible tokens (NFTs)
What your company should know as an NFT seller, purchaser, marketplace or custodian.
Podcast: Scope of profits interest and similar awards
We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interest awards.
Handbook: Going concern
Latest edition: Our comprehensive guide to management’s going concern assessment.
SEC stays its climate rule pending judicial review
No change in SEC’s position regarding its authority; no effect on companies preparing for compliance with other rules.
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
Access our accounting research website for additional resources for your financial reporting needs.
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