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.
2025 Accounting Draft
We pick accounting topics for the FASB to consider changing in response to its Agenda Consultation.
FASB issues ASU on business combinations with VIEs
The ASU clarifies the accounting acquirer determination in acquisitions where the legal acquiree is a VIE.
CDP releases 2025 questionnaire and deadlines
2025 response window open – with minimal changes to the questionnaire.
FASB to issue final ASU on software cost accounting
FASB completes redeliberations on software cost accounting changes and directs staff to draft final ASU.
Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
SEC mid-year update 2025
KPMG professionals highlight key SEC updates and strategic shifts in areas of focus.
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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