KPMG Financial Reporting Podcast Series

KPMG Financial Reporting Podcast Series episodes:

• 05.22.2024

  ESG Reporting Update - May 2024

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

  
• 05.15.2024

  Transferable tax credits, by analogy

  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]

  
• 04.24.2024

  Scope of profits interest and similar awards

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

  
• 04.10.2024

  Podcast: Unpacking NOCLAR – Insights on PCAOB proposal

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

  
• 02.28.2024

  Podcast: International sustainability reporting

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

  
• 02.07.2024

  Podcast: ESG reporting update

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

  
• 01.31.2024

  Podcast: Improvements to reportable segment disclosures

  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.

  
• 01.18.2024

  Podcast: 2023 AICPA & CIMA Conference top takeaways

  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...

  
• 01.12.2024

  Podcast: Unpacking the FASB's convertible debt proposed ASU

  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...

  
• 01.11.2024

  Podcast: Convertible debt explained - What, why, and how

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

  
• 11.20.2023

  Podcast: Pillar Two pregame show - Episode 5

  The Pillar Two rules are going to continue to evolve long after they are initially implemented in 2024. These changes are going to put pressure on a number of important areas for multinationals, including legal entity and operational structures, IT...

  
• 11.15.2023

  Podcast: Pillar Two pregame show - Episode 4

  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,...

  
• 11.13.2023

  Podcast: Pillar Two pregame show - Episode 3

  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...

  
• 11.06.2023

  Podcast: Pillar Two pregame show - Episode 2

  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...

  
• 11.02.2023

  Podcast: Pillar Two pregame show - Episode 1

  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...

  
• 10.31.2023

  Podcast: ESG reporting update

  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...

  
• 10.11.2023

  Podcast: FASB improves accounting for JV formations

  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.

  
• 09.20.2023

  Podcast: Preparing for the SEC's cyber and clawback rules

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

  
• 09.13.2023

  Podcast: ESG reporting update

  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.

  
• 08.10.2023

  Podcast: Disaggregation of income statement expenses

  Members of the KPMG Department of Professional Practice discuss details from the latest FASB proposal that would require disaggregation of certain income statement expenses in the notes to the financial statements for public companies.

  
• 07.19.2023

  Podcast: ESG reporting update - ISSB

  Maura Hodge, KPMG ESG Audit Leader, joins members of the ESG team in the KPMG Department of Professional Practice to discuss the latest developments in ESG reporting, this time focusing primarily on the newly released standards from the International Sustainability...

  
• 06.29.2023

  Podcast: Hot Topics with Paul Munter, SEC Chief Accountant

  Angie Storm, KPMG Deputy Chief Accountant speaks with SEC Chief Accountant Paul Munter to discuss updates and hot topics.

  
• 06.22.2023

  Podcast: ESG reporting update

  Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting, this time focusing primarily on the updated draft ESRSs for companies in scope of the EU’s Corporate Sustainability Reporting Directive.

  
• 05.17.2023

  Podcast: GHG emissions reporting

  Members of the ESG team in the KPMG Department of Professional Practice lead you through a short explanation of the key elements for reporting GHG emissions under the Greenhouse Gas Protocol.

  
• 05.03.2023

  Podcast: ESG reporting update

  Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting from the SEC and the International Sustainability Standards Board, and under the EU's Corporate Sustainability Reporting Directive. In this fast-moving area,...

  
• 04.12.2023

  Podcast: Common control lease arrangements

  KPMG professionals discuss ASU 2023-01, including the scope and key provisions of the amendments, effective dates, transition and special considerations for private entities that have not yet reported under ASC 842.

  
• 04.05.2023

  Podcast: Climate risk in the financial statements

  Members of the ESG team in the KPMG Department of Professional Practice highlight additions to our in-depth handbook on the ways in which climate risk can manifest in the financial statements.

  
• 03.15.2023

  Podcast: Global minimum tax

  Matt Drucker, KPMG Department of Professional Practice partner, and Jenna Summer, KPMG Washington National Tax partner, join host John Barbagallo to discuss the Organisation for Economic Cooperation and Development (OECD) Pillar Two Global Anti-Base Erosion (GloBE) rules and the accounting...

  
• 03.01.2023

  Podcast: IRA & CHIPS – IFRS Accounting Standards

  Ashby Corum, KPMG Washington National Tax partner, and Jenna Terrell, KPMG Department of Professional Practice managing director, join host John Barbagallo in another installment of our podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation...

  
• 02.15.2023

  Podcast: Modified receivables

  KPMG professionals discuss the impacts of ASU 2022-02 and answer questions encountered in practice about the elimination of separate recognition and measurement of TDRs and the required enhanced disclosures for modified receivables.

  
• 01.27.2023

  Podcast: 2022 AICPA & CIMA conference top takeaways

  KPMG Department of Professional Practice partners Timothy Brown, Erin McCloskey and Karmen Ward join host John Barbagallo to discuss the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments – with a focus on the top accounting and...

  
• 01.20.2023

  Podcast: Economic uncertainty impacts financial reporting

  KPMG professionals discuss highlights from the 2022 AICPA and CIMA conference on financial reporting impacts from current economic uncertainty.

  
• 01.13.2023

  Podcast: ESG reporting Top 5

  Maura Hodge, KPMG ESG Audit Leader, is joined by partners Julie Santoro and Anita Chan to share their Top 5 themes for the 2022 reporting season and beyond.

  
• 12.15.2022

  Podcast: Government assistance

  KPMG professionals discuss the FASB's new accounting standard on government assistance, which would require business entities to disclosure information about certain government assistance they receive, and the FASB's research project to consider incorporating the recognition, measurement and presentation guidance on...

  
• 11.16.2022

  Podcast: IRA & CHIPS transferable credits

  Ashby Corum, KPMG Washington National Tax partner, and Angie Storm, KPMG Department of Professional Practice partner, join host John Barbagallo in another installment of our podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation –...

  
• 11.11.2022

  Podcast: Research and development

  KPMG professionals discuss various types of research and development activities and funding arrangements, including the accounting for those transactions.

  
• 11.04.2022

  Podcast: Impact of EU ESG requirements on US companies

  Determining whether and how a multinational organization is in scope of the CSRD can be complex. In this podcast, KPMG professionals from the US and Germany outline the different CSRD scoping requirements and their impact on multinational US companies.

  
• 11.04.2022

  Podcast: Segment reporting

  KPMG professionals discuss the recently proposed segment reporting standards update from the FASB. The changes would enhance disclosures in annual and interim reporting, and require public companies to disclose significant segment expenses.

  
• 10.25.2022

  Podcast: Supplier finance programs

  KPMG professionals discuss the impacts of the recent ASU 2022-04, which enhances transparency of supplier finance programs to understand their effect on an entity’s working capital, liquidity and cash flows.

  
• 09.30.2022

  Podcast: IRA & CHIPS corporate alternative minimum tax

  Ashby Corum, KPMG Washington National Tax partner, and Matt Drucker, KPMG Department of Professional Practice partner, join host John Barbagallo in the next installment of our podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation...

  
• 09.23.2022

  Podcast: IRA & CHIPS excise tax

  Ashby Corum, KPMG Washington National Tax partner, and Matt Drucker, KPMG Department of Professional Practice partner, join host John Barbagallo in another installment of our podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation –...

  
• 09.16.2022

  Podcast: IRA & CHIPS refundable credits

  Ashby Corum, KPMG Washington National Tax partner, and Meredith Canady, KPMG Department of Professional Practice partner, join host John Barbagallo in another installment of our podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation –...

  
• 09.06.2022

  Podcast: IRA & CHIPS nonrefundable and bonus credits

  Ashby Corum, KPMG Washington National Tax partner, and Angie Storm, KPMG Department of Professional Practice partner join host John Barbagallo on this first installment of a podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation.

  
• 09.01.2022

  Podcast: IRA & CHIPS legislation accounting overview

  Ashby Corum, KPMG Washington National Tax partner, and Angie Storm, KPMG Department of Professional Practice partner join host John Barbagallo on this first installment of a podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation.

  
• 09.01.2022

  Podcast: IRA & CHIPS legislation accounting overview

  Ashby Corum, KPMG Washington National Tax partner, and Angie Storm, KPMG Department of Professional Practice partner join host John Barbagallo on this first installment of a podcast series on the accounting implications of the recently enacted IRA and CHIPS legislation.

  
• 08.19.2022

  Podcast: 'No Regrets' moves on ESG reporting

  Maura Hodge, KPMG IMPACT Audit Leader, joins Professional Practice partner Julie Santoro to discuss our five ‘no regrets’ moves on ESG reporting.

  
• 08.12.2022

  FRV podcast: Fair value sale restrictions insights

  KPMG professionals discuss ASU 2022-03, which will change practice for how certain entities consider sale restrictions in their fair value measurements.

  
• 07.28.2022

  FRV podcast: Reference rate reform

  KPMG professionals discuss ASC 848 and the relief that may be available when accounting for the transition away from LIBOR and other interest rates that are expected to be discontinued.

  
• 06.30.2022

  KPMG survey: responses to the SEC’s climate proposal

  Maura Hodge, KPMG IMPACT Audit Leader, and the KPMG Department of Professional Practice share their observations on responses to the SEC’s climate proposal.

  
• 05.20.2022

  Demystifying ESG assurance

  KPMG professionals from our Department of Professional Practice, Board Leadership Center, and Cyber Securities Services review the SEC’s new cybersecurity rule proposal, which falls within the G of Environmental, Social & Governance reporting.