Financial Reporting View
2025 AICPA Conference on Current SEC and PCAOB Developments
Featured content
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.
Latest resources
Handbook: Revenue for software and SaaS
Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP.
Handbook: GHG emissions reporting
The measurement and reporting of GHG emissions under the GHG Protocol and IFRS® Sustainability Disclosure Standards.
FASB issues Codification improvements
The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification.
Handbook: Climate risk in the financial statements
Our in-depth guide includes questions, issues and examples relevant for companies thinking about how climate risk can affect their financial statements.
Q4 2025 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Handbook: Revenue recognition
Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As, interpretive guidance and examples.
Explore our reference library
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
CPE webcasts
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.
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