Tune in as we explore how the presidential election could chart the course for SEC rulemaking over the next four years.

Accounting is on the ballot - well sort of! Dive into the tax policy proposals of Trump and Harris as we examine the potential impacts to companies' financial statements.

Those of us who are parents already know what ‘significant influence’ is, and for those who don’t, we explain. Have an idea for a topic we should cover by analogy? E-mail host Nick at [email protected] with your suggestions.

We discuss the EU Taxonomy Regulation as US companies prepare for their EU sustainability reporting obligations.

We explain how owning preferred stock is like having status with your favorite airline. Have an accounting topic or analogy idea you'd like us to cover? E-mail [email protected] with your ideas!

The latest ESG reporting developments and expectations: SEC, California, EU, CDP, and interoperability.

KPMG leaders explain why accounting for transferable tax credits is like going to an all you can eat buffet…of accounting policy elections! Have suggestions on topics you want us to analogize? Email [email protected]

We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interests awards.

Hear about the NOCLAR debates and roundtables - expectation gaps and operability challenges for registrants and auditors.

KPMG ESG reporting leaders discuss their main takeaways from the IFRS® Sustainability Symposium in New York on Feb 22, 2024.

Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting.

KPMG Department of Professional Practice partners Valerie Boissou and Tim Phelps join host John Barbagallo to discuss recently amended guidance on segment reporting (ASU 2023-07) and related hot topics from the 2023 AICPA & CIMA Conference.

KPMG Department of Professional Practice partners Timothy Brown, Erin McCloskey and Samantha Demty join host John Barbagallo to discuss the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments – with a focus on the top accounting and reporting issues addressed at the conference.

On December 19, 2023, the FASB issued a proposed Accounting Standards Update (ASU) that would provide additional guidance on whether induced conversion or extinguishment accounting should be applied to certain settlements of convertible debt instruments that do not occur in accordance with the instruments' preexisting terms.

Convertible debt instruments are complex and navigating the relevant accounting guidance is challenging – particularly when they are settled (i.e. converted).

The Pillar Two rules are expected to have a significant impact on the income tax provision and external audit process once they go live in the first quarter of 2024. In this episode, KPMG Department of Professional Practice partner Matt Drucker, and Danielle Matthews, who is on rotation in the KPMG Department of Professional Practice, stop by to explain how to account for Pillar Two, discuss disclosures that may be required before the rules take effect, and highlight key areas that the...

The Pillar Two rules will go into effect at the beginning of 2024 and time is quickly running out for multinationals to determine the impact. One of the most challenging and time-consuming aspects of Pillar Two is the calculation of the Globe Effective Tax Rate. In this episode, KPMG Department of Professional Practice partner Nick Tricarichi is joined by Quyen Huynh, KPMG Washington National Tax principal, to break down the calculation of the Globe ETR into simple terms. We explain why it’s...

The Pillar Two rules will go into effect at the beginning of 2024 and time is quickly running out for multinationals to determine the impact. The good news is that there is a transitional safe harbor available that can significantly reduce the time and effort required to comply with Pillar Two. In this episode, KPMG Department of Professional Practice partner Nick Tricarichi is joined by Marissa Rensen, KPMG Washington National Tax managing director, for an engaging conversation about this...

The Pillar Two rules will go into effect at the beginning of 2024 and time is quickly running out for multinationals to determine the impact. In this episode, KPMG Department of Professional Practice partner Nick Tricarichi is joined by Marcus Heyland, KPMG Washington National Tax principal, for an engaging conversation about the new tax regime. We discuss how it works, which countries are planning on implementing in Q1, where the US stands in all of this, and who within your organization...

Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting – including two California climate disclosure laws that were recently signed into law and proposed amendments to the EU’s Corporate Sustainability Reporting Directive.

Members of the KPMG Department of Professional Practice discuss the latest FASB amendment requiring a joint venture to recognize and initially measure its assets and liabilities using a new basis of accounting upon formation.

We discuss the key requirements and potential impacts of the SEC's cybersecurity and compensation clawback rules.

Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting, including the latest news on the California Bill.