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 2025 Quarterly Outlook
KPMG professionals discuss this quarter’s accounting and financial reporting headlines.
SEC to revisit foreign private issuer definition
The SEC has issued a concept release soliciting feedback on possible changes to the definition of foreign private issuer.
Effects of tariffs on financial reporting
Understand how trade, tariff and regulatory policy changes can impact financial reporting.
All about California’s climate laws
The laws require reporting about climate risks and GHG emissions for all US companies in scope – whether public or private. With reporting set to begin on January 1, 2026, we keep you up to date with the latest news.
Handbook: Share-based payment
Latest edition: KPMG explains in-depth accounting under ASC 718.
Handbook: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
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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