KPMG Institutes

• New on the Horizon: Accounting for Rate-Regulated Activities -- Interim Relief for First-Time AdoptersFinancial Reporting Network | May 20, 2013 | PublicationsKPMG's ISG recently published New on the Horizon: Accounting for Rate-Regulated Activities – Interim Relief for First-Time Adopters, which addresses the proposed requirements in the IASB Exposure Draft, Regulatory Deferral Accounts and the potential future financial reporting implications.

   

• Fair Valuation of Investments - Considerations for Registered Investment CompaniesKPMG | May 16, 2013 | ArticleThis paper provides certain considerations and practices that may support such continual improvement.

   

• Enabling the Business of ITAdvisory Institute | May 16, 2013 | ArticleCIOs must respond quickly to evolving markets, think in terms of revenue objectives, and truly run IT as a business.

   

• Procurement -- Making the CaseGlobal Energy Institute | May 16, 2013 | ArticleThis article appears in American Gas magazine's "Burner Tips" column focuses on procurement best practices for the power and utilities industry.

   

• Something to Teach, Something to Learn: Global Perspectives on HealthcareHealthcare & Life Sciences Institute | May 16, 2013 | ArticleThis report aims to provide a snapshot of the thinking and learning that emerged from KPMG's Global Healthcare summit held in Rome in October 2012.

   

• Defining Issues: FASB and IASB Issue Revised Exposure Drafts on Lease AccountingFinancial Reporting Network | May 16, 2013 | PublicationsThis edition of Defining Issues reports that the FASB and IASB (the boards) recently issued revised joint exposure drafts (EDs) on proposed changes to the accounting for leases that, if finalized as proposed, would significantly change how lessees and lessors account for and report leasing arrangements in their financial statements.

   

• Hiding in Plain Sight: The Anatomy of a BribeAdvisory Institute | May 15, 2013 | PublicationsWhat a bribe is, where bribes can be found, and how to deal with the risks surrounding bribery and corruption.

   

• Organizations Face New Rules for PHI Security and Breach ReportingHealthcare & Life Sciences Institute | May 15, 2013 | ArticleThis article provides a brief overview of the impact of Omnibus Rule on the Health Information Technology for Economic and Clinical Health (HITECH) Act.

   

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• The heart of the Patient Protection and Affordable Care Act TaxWatch | March 08, 2013 | Video Karen Field, principal at KPMG LLP's Washington National Tax practice talks about the Patient Protection and Accordable Care Act and anticipate changes that may affect individuals and employers.

   

• What's next in tax reform? TaxWatch | March 21, 2013 | Video Hank Gutman, principal at KPMG LLP's Washington National Tax practice talk s about tax reform and whatÂ’s on the horizon.

   

• Importance of timing and accounting methods; repair regulations TaxWatch | March 08, 2013 | Video Principals Scott Vance and James Atkinson of KPMG LLP's Washington National Tax practice talk about the timing and accounting methods as they relate to the repair regulations.

   

• What large corporations can expect from the IRS TaxWatch | March 11, 2013 | Video Mike Dolan, director at KPMG LLP's Washington National Tax practice makes observations on IRS activities, including large corporate taxpayers, the new UTP regime, the Compliance Assurance Process (CAP) program and more.

   

• Views from Miami: The 2013 Governance Agenda Audit Committee Institute | March 22, 2013 | Video KPMG's recent Audit Committee Issues Conference featured dialogue with leading audit committee chairs, board members and governance professionals on the challenges facing boards and businesses in the year ahead.

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• Retroactive extension of tax provisions concerning subpart F income of CFCs TaxWatch | March 21, 2013 | Video Stephanie Robinson, director at KPMG LLP's Washington National Tax practice talks about the recent legislation to address the tax side of the fiscal cliff and the retroactive extension of expiring tax provisions, including the CFC look-through rule and exceptions to subpart F income.

   

• 2013 U.S. Legislative, Regulatory Landscape: Video Highlights Audit Committee Institute | April 22, 2013 | Video Video highlights from KPMG's Quarterly Audit Committee Webcast, featuring a discussion between Scott McLucas, KPMG's executive director - Federal Government Affairs, and Lim Liddy, U.S. vice chair of Audit, on the 2013 U.S. legislative and regulatory landscape.

   

• Healthcare Transformation Healthcare & Life Sciences Institute | Feb. 01, 2011 | Video Transformation in the Healthcare Industry provides KPMGÂ’s perspectives on how to take advantage of seismic changes facing the industry, and transform disruptive force into sustainable advantage.

   

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• FATCA - Foreign Account Tax Compliance Act KPMG | Jan. 18, 2013 | Campaign With an extensive, multidisciplinary team of professionals with both FATCA and industry-related experience, KPMG is distinctly positioned to help you achieve compliance by the varying effective dates while maintaining business as usual.

   

• Is Internal Audit Properly Focused and Fully Utilized? Audit Committee Institute | April 11, 2013 | Article For many internal audit organizations, the focus is no longer limited to financial reporting and compliance risks, but now includes key business risks and related controls—from cyber security and IT, to key strategic and operational processes.

   

• Business Tax Reform: Revenue Neutrality Tax Governance Institute | Aug. 20, 2012 | Campaign

   

• KPMG's Audit Committee Priorities for 2013 Audit Committee Institute | Dec. 20, 2012 | Standard Setting To help audit committees and boards meet the challenges in the year ahead, KPMG's Audit Committee Institute (ACI) has published its Audit Committee Priorities for 2013, highlighting key issues that should be top-of-mind for every audit committee as they shape their 2013 agenda.

   

• FASB Establishes Liquidation Accounting Model Financial Reporting Network | April 24, 2013 | Publications This Defining Issues reports that the FASB recently issued an Accounting Standards Update (ASU) that requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent, as defined in the ASU.

   

• NVCA Corporate Venture Summit Survey Findings Q2 2013 Global Enterprise Institute | May 02, 2013 | Article Infographic of NVCA's Corporate Venture Summit Survey in partnership with KPMG's Venture Capital practice.

   

• Publication Series of KPMG KPMG | Oct. 13, 2010 | Publications Quick access to many of the KPMG Publication Series.

   

• 2013 Technology Industry Outlook Survey Global Enterprise Institute | April 25, 2013 | Article The 2013 Technology Outlook Survey is the firm's fifth- annual market pulse survey and reflects the viewpoints of 102 U.S.-based technology industry executives.

   

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• Last Boarding Call KPMG | Dec. 20, 2012 | Article This paper explains why this is the 'last boarding call' for fund managers to prepare for the Directive.

   

• Data Analytical Due Diligence Is Driving M&A Deals Advisory Institute | April 29, 2013 | Article Organizations planning to capitalize on favorable factors in the mergers and acquisitions market need to adapt their due diligence approach.

   

• Is Internal Audit Properly Focused and Fully Utilized? Audit Committee Institute | April 11, 2013 | Article For many internal audit organizations, the focus is no longer limited to financial reporting and compliance risks, but now includes key business risks and related controls—from cyber security and IT, to key strategic and operational processes.

   

• Semi-Annual IPO Webcast Survey Findings Q1 2013 Global Enterprise Institute | March 13, 2013 | Article The entrepreneurial community is bullish on the IPO market and pipeline for 2013.

   

• Semi-Annual IPO Webcast Survey Findings Q1 2013 Global Enterprise Institute | March 13, 2013 | Article The entrepreneurial community is bullish on the IPO market and pipeline for 2013.

   

• COSO Updates Its Internal Control Integrated Framework Financial Reporting Network | May 20, 2013 | Publications On May 14, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its updated Internal Control -- Integrated Framework (2013) (2013 Framework) and related illustrative documents.

   

• The Death of Outsourcing Shared Services and Outsourcing Institute | July 06, 2012 | Article There is a revolution taking shape in the business services industry, one that disregards the traditional shared services and outsourcing paradigms and centers the design of support services on the needs and priorities of the enterprise as a whole.

   

• The heart of the Patient Protection and Affordable Care Act TaxWatch | March 08, 2013 | Video Karen Field, principal at KPMG LLP's Washington National Tax practice talks about the Patient Protection and Accordable Care Act and anticipate changes that may affect individuals and employers.

   

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