Financial reporting still has a long way to go: Where Financial Reporting Still Falls Short.
KPMG’s guidance on and interpretation of ASC 326. KPMG explains the new credit impairment standard (CECL) in detail, providing examples and analysis – updated for recently issued and forthcoming amendments and continuing developments in practice.
The U.S. capital markets have long been a favored destination for foreign companies wishing to raise capital or establish a trading presence for their securities. The SEC provides a general overview of the relevant laws and regulations governing the U.S. securities markets with which foreign companies wishing to access the U.S. capital markets should be familiar. In addition, it provided some additional information to further clarify the matter.
PwC has published a guide reviewing the similarities and differences between IFRS and US GAAP. Understanding the differences will assist, among others, those involved in the capital markets.
Analysis, views, and insight on significant financial reporting developments. The discussions are focused on US GAAP.