July 30, 2022

This course provides a background for an effective anti-money laundering (AML) and sanctions program. In particular, it presents the five pillars of the AML Program, industry best practices, and recent enforcement actions. By the end of this course, participants should be able to: recall what...

Over the past year, there has been increased focus on Environmental, Social & Governance (ESG) issues. As investors and rating agencies are demanding ESG reporting, the SEC and other agencies are focusing on the accuracy and transparency of disclosures as companies report on their ESG policies...

For more than two decades, companies have come under increasing pressure to incorporate ESG goals in their business. An increasing body of evidence indicates that companies can both do good and do well financially, which is contributing to a record number of companies setting out on their own...

Lease Identification, Components, and Key Concepts is the first of four in-depth courses in our series, which addresses the key requirements of the FASB’s new lease accounting standard (Topic 842). This first course covers lease identification, components, and key concepts applicable to lessees...

This course features professionals from KPMG's Department of Professional Practice and addresses implementation issues when applying FASB's definition of a business. It will also address certain aspects of accounting for asset acquisitions. This course assumes that participants have a basic...

Sale-Leaseback Transactions, Build-to-Suit Arrangements, and Other Select Topics is the fourth of four in-depth courses in our series, which addresses the key requirements of the FASB’s new lease accounting standard (Topic 842). This fourth course covers some of the key aspects of the standard...

This course addresses the requirements of ASC 718, introducing key terms and dates in a common share-based payment award, the various types of vesting conditions included in these contracts and the impact of each on the recognition of compensation expense. You will also learn about how to...

Lessee Accounting and Transition is the second of four in-depth courses in our series, which addresses the key requirements of the FASB’s new lease accounting standard (Topic 842). This second course covers some of the key aspects of the standard that relate to lessee accounting, including: ...

Lessor Accounting and Transition is the third of four in-depth courses in our series, which addresses the FASB’s new lease accounting standard (Topic 842). This course covers some of the key aspects of the standard that relate to lessor accounting, including: lease classification initial...

This course provides an understanding of transition approaches and some considerations companies should think about when selecting and implementing a transition approach to the revenue recognition requirements of ASC Topic 606. By the end of the course, participants should be able to: define...

Research indicates that informed customers are more interested in buying from sustainable companies than ever before. Organizations with a reputation for having environmentally sustainable, socially responsible, and good corporate governance practices outperform their competitors. During this...

Climate change is rapidly emerging as a threat to the stability of our financial systems. More frequent and severe weather events are damaging infrastructure and disrupting supply chains. Transition to a lower carbon economy is bringing new policies, regulations and rapid changes to market...