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Defining Issues

A periodic newsletter issued by the Department of Professional Practice of US member firm of KPMG International to explore current developments in financial accounting and reporting on U.S. Generally Accepted Accounting Principles (USGAAP).

Previous newsletters:

2011 issues

Latest issues

Defining Issues - Issue 6, 2012/02 - Constituents Respond to FAF Proposal to Create Private Company Standards Improvement Council
Defining Issues - Issue 5, 2011/01 - FASB Proposes Change to Impairment Testing of Indefinite-Lived Intangible Assets
Defining Issues - Issue 4, 2011/01 - FAF Releases Post-Implementation Review Report on FIN 48
Defining Issues - Issue 3, 2012/01 - SEC Staff Issues Disclosure Guidance on Exposure to European Sovereign Debt
Defining Issues - Issue 2, 2012/01 - PCAOB Re-proposes Auditing Standard on Communications with Audit Committees
Defining Issues - Issue 1, 2012/01 - FASB Defers Requirement to Present Reclassification of Other Comprehensive Income Items within Net Income

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