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KPMG Learning | Executive Education Public CPE Seminars - Upcoming Sessions Financial Reporting Network | March 10, 2014 | Accounting & Financial Reporting The COSO 2013: The Framework for Internal Control seminar will be delivered April 1 in Las Vegas and May 6 in New York City to give participants an overview of the updates and clarifications to the 1992 framework related to business, operating and regulatory environments.
In the Headlines: IFRS: New Standards - Are You Prepared? Financial Reporting Network | March 10, 2014 | Accounting & Financial Reporting In the Headlines Issue 14-4 summarizes IFRS that are newly effective and standards issued but not yet effective for entities that apply IFRS for annual reporting periods ending on or after March 31, 2014, and interim periods within those annual periods.
Defining Issues: Redeliberations Continue on Classification and Measurement of Financial Instruments Financial Reporting Network | March 05, 2014 | Accounting & Financial Reporting This edition of Defining Issues reports that at its Feb. 26 meeting, the FASB continued redeliberations on its proposed standard on financial instrument classification and measurement, and discussed the need for a cash flow characteristics assessment and the fair value option for hybrid financial assets.
SEC Reopens Comment Period for Asset-Backed Securities Releases Financial Reporting Network | March 03, 2014 | Accounting & Financial Reporting The SEC recently announced that it is reopening the comment period on two releases, Asset-Backed Securities, and Re-proposal of Shelf Eligibility Conditions for Asset-Backed Securities and Other Additional Requests for Comment. That will permit interested persons to comment on an approach for disseminating potentially sensitive asset-level data, which is discussed in a staff memorandum included in the public comment file.
IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting Financial Reporting Network | March 03, 2014 | Accounting & Financial Reporting The February 2014, Issue 20 of KPMG ISG's IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the February IASB meetings.
FASB Meeting - Feb. 26, 2014 Financial Reporting Network | March 03, 2014 | Accounting & Financial Reporting The FASB met on Feb. 26 and discussed Accounting for Financial InstrumentsÂ—Classification and Measurement, Development Stage Entities, and Not-For-Profit Financial ReportingÂ—Financial Statements.
IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting Financial Reporting Network | March 03, 2014 | Accounting & Financial Reporting The February 2014, Issue 37 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting highlights the IASB's discussions about the effective date of IFRS 9, Financial Instruments, and FASB's discussions in February 2014 about the insurance contracts project.
FAF Post-Implementation Report Addresses Fair Value Measurements Financial Reporting Network | March 03, 2014 | Accounting & Financial Reporting The Financial Accounting Foundation (FAF) recently issued a post-implementation review report about FASB Statement No. 157, Fair Value Measurements (as codified in FASB ASC Topic 820, Fair Value Measurement).
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