Defining Issues
Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.
Sustainability 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.
Q3 2024 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC priorities and comment letter trends 2024
KPMG professionals discuss SEC priorities and recent themes and trends in SEC comment letter activity.
Q4 2024 Quarterly Outlook webcast
KPMG professionals discuss this quarter’s accounting and financial reporting headlines.
Handbook: Leases
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
Progress on amendments to California climate laws
Nearly final amendments to GHG emissions and climate risk disclosures maintain a 2026 reporting effective date.
IFRS® Perspectives
Update on IFRS® Accounting Standards in the US
Answers to issuers’ clawback implementation questions
Issuers face questions as they look to apply their recovery policies under the SEC’s compensation clawback rules.
Handbook: Inventory
Latest edition: Our in-depth guide to accounting for inventory (ASC 330) with Q&As, interpretive guidance and examples.
Desktop staleness calendar for 2025
Planning an offering in 2025? Learn when 2024 annual and 2025 interim financials will go stale.
Real estate revenue guide
Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.
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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