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.
Effective dates near for California climate laws
Limited amendments provide some reporting relief as implementation nears for California climate disclosures.
Insurance: Statutory Reporting – September 2024
We summarize new and revised statutory accounting standards for 2024 and 2025 financial reporting by insurers.
Proposed ASU on share-based consideration to a customer
The FASB’s proposal would reduce diversity in practice for share-based consideration to customers.
Handbook: Statement of cash flows
Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
Insurance: NAIC 2024 Summer meeting
We report on actions and discussions on conference calls, and at the NAIC 2024 Summer meeting.
FASB proposes changes to hedge accounting guidance
The proposed ASU is intended to improve alignment of hedge accounting guidance with risk management activities.
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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