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.

Listen to ESG reporting developments and expectations – the SEC, ISSB and EU; plus the latest from California.

KPMG professionals discuss proposed income statement disaggregation disclosure requirements.

Listen to ESG reporting developments and expectations - with a focus on IFRS Sustainability Disclosure Standards.

KPMG hosts SEC Chief Accountant Paul Munter to discuss priorities and changes in a rapidly transforming world.

Listen to ESG reporting developments and expectations – with a focus on European Sustainability Reporting Standards.

Listen to an overview of how GHG emissions are classified, tracked and reported under the GHG Protocol.

Listen to ESG reporting developments and expectations – from the SEC and the ISSB, and under the EU's CSRD.

KPMG professionals discuss recent changes to ASC 842 for common control arrangements and related leasehold improvements.