KPMG reports
- Jan 6, 2021 - KPMG report: Final regulations on changes to income recognition rules; initial impressions
- Sep 6, 2019 - KPMG report: Proposed regulations on changes to income recognition rules; initial impressions
- Aug 9, 2019 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)
- Jul 23, 2019 - KPMG report: Section 846 and revised discount factors and guidance on accounting method change (insurance companies)
- Apr 1, 2019 - KPMG report: Other provisions in U.S. tax law—tax accounting, compensation and benefits
- Feb 11, 2019 - KPMG report: Section 451(b) and new book-tax conformity rules
- Dec 14, 2018 - KPMG report: Initial impressions about Rev. Proc. 2019-10, computing insurance company reserves
Final regulations
Jan 6, 2021 - KPMG report: Final regulations on changes to income recognition rules; initial impressions
Dec 30, 2020 - Final regulations released to Federal Register: Revenue recognition and timing of income inclusion under section 451
Dec 21, 2020 - Final regulations: Revenue recognition and timing of income inclusion under section 451 (text of regulations)
Dec 14, 2020 - Final regulations under section 451(b), OIRA review completed
Nov 18, 2020 - Regulations pending OIRA review: Final regulations under section 451(b)
Jul 11, 2019 - Final regulations: Advance payments for goods, long-term contracts
Proposed regulations
Jul 30, 2020 - Proposed regulations: Simplified accounting for small businesses, long-term contracts (text of regulations)
Sep 6, 2019 - KPMG report: Proposed regulations on changes to income recognition rules; initial impressions
Sep 5, 2019 - Proposed regulations: Timing of income inclusion under section 451 (text of regulations)
Aug 21, 2019 - Proposed regulations under section 451(b) and (c); OIRA review completed
Jun 18, 2019 - Regulations pending OIRA review: Proposed regulations under section 451(b)
Apr 12, 2019 - OIRA review of proposed regulations: Guidance under section 451(c)
Oct 26, 2018 - Proposed regulations: Removal of regulations on advance payments, goods and long-term contracts
Oct 12, 2018 - Proposed regulations: Removing existing regulations on advance payments for goods, long-term contracts
Notices
Revenue procedures
Feb 21, 2020 - Rev. Proc. 2020-13: Guidance for farmers on uniform capitalization rules
Aug 9, 2019 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)
Jul 23, 2019 - KPMG report: Section 846 and revised discount factors and guidance on accounting method change (insurance companies)
Jul 22, 2019 - Rev. Proc. 2019-30: Insurance companies, automatic consent for accounting method change
Dec 14, 2018 - KPMG report: Initial impressions about Rev. Proc. 2019-10, computing insurance company reserves
Dec 13, 2018 - Rev. Proc. 2019-10: Insurance company, method of accounting change for computing reserves (text of revenue procedure)
Nov 29, 2018 - Rev. Proc. 2018-60: Automatic consent procedures, timing of revenue recognition
Aug 22, 2018 - Rev. Proc. 2018-44: Accounting method change, “eligible terminated S corporation” (new tax law)
Aug 6, 2018 - Rev. Proc. 2018-40: Automatic consent, small businesses seeking accounting method change
Jun 19, 2018 - Rev. Proc. 2018-35: Automatic change, method of accounting for citrus replanting costs
May 9, 2018 - Rev. Proc. 2018-31: List of automatic changes; certain accounting method changes reflecting new tax law
Feb 14, 2018 - Rev. Proc. 2018-17: Initial impressions, section 965 and “specified foreign corporations” changing tax years
Feb 13, 2018 - Rev. Proc. 2018-17: Requests by foreign corporations changing tax year, application of section 965