Explore every episode of the podcast KPMG Financial Reporting podcast

Explore the NAIC's focus on AI governance, IMR and updates to RBC for insurers. 00:20 - Shaping the future: NAIC's 2026 strategic priorities 04:15 - The new rules of accounting: IMR and hedging derivatives 14:15 - Capital under the microscope: CLOs and RBCs 19:40 - Actuarial frontiers: Navigating VM-22 updates 21:20 - Regulating the tech era: AI governance and vendor oversight 29:15 - Final takeaways: Preparing for regulatory change

What if we told you that you've been using derivatives and hedging your whole life? Agreeing to buy concert tickets for a show six months away? That's a derivative. Putting a deposit down on a new car? Also a derivative. In this episode of our By Analogy series, we argue that nearly every forward-looking decision you make is a derivative in its purest form, a bet where the payoff depends on something else in the future. Plus, we'll show you how the logic you might use to hedge a risky dinner order is the same logic CFOs use to manage billions of dollars in risk. Join host Nick Tricarichi and KPMG partners, Patrick Garguilo and Mahesh Narayanasami, as they break down these intimidating financial tools using simple, everyday analogies.

In this episode, host Nick Tricarichi is joined by KPMG Partner Nick Burgmeier. Together, they provide a strategic playbook for financial leaders, deconstructing the portfolio company lifecycle and revealing how to make the critical accounting choices that pave the way for a smooth and valuable exit, whether it's an IPO, a strategic sale or a continuation fund.

KPMG professionals Sean Egan and Olga Roberts provide a technical deep-dive into the pivotal outcomes of the NAIC Fall 2025 Meeting and their immediate implications for the insurance industry. As regulators continue their focus on transparency and solvency, this discussion serves as a critical guide for financial reporting professionals navigating the latest statutory accounting shifts.

Get the key insights on the CSRD and ESRS post-Omnibus changes in just minutes. The Bottom Line is a quick summary for when you need to stay informed on the fly.

Get the key insights on California's 2026 climate reporting deadlines in just minutes. The Bottom Line is a quick summary for when you need to stay informed on the fly.

In this fast-paced, movie-themed episode we turn OBBB's fine print into a red-carpet awards show - where KPMG Partners Matt Drucker from the Department of Professional Practice and Ashby Corum from Washington National Tax select the provisions most likely to impact cash taxes and month end close. Who gets the award for the provision most likely to move cash taxes right now? Or the award for the rule that seems like one thing until you take a second look? Tune in to find out! For the full episode visit: kpmg.com/us/FRVpodcasts

The Sustainability Report - We continue our California climate reporting journey with the latest news and insights. How can companies prepare for 2026 climate reporting without final regulations? Our specialists discuss the latest on CARB's process, key reporting challenges and actionable steps to comply with California's climate laws. Tune in and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

We're back to make sense of the recent court rulings on tariffs.

Kevin McBride, Chief Accounting Officer of ServiceNow, joins the podcast for our first ever Accounting Draft! In this three-round mock draft, we take turns picking topics that the FASB could consider adding to its technical agenda in response to the invitation to comment that it we released in January 2025. We tackle topics such as intangible assets, control, revenue recognition, equity method and much more! Have an accounting topic you'd like us to cover? Reach out to Nick at ntricarichi@kpmg.com.

For those in a hurry we've put together a special 4-minute version of the episode to highlight key takeaways from our 2025 accounting draft where we pick accounting topics for the FASB to consider changing in response to its Agenda Consultation. Have an accounting topic you'd like us to cover? Reach out to Nick at ntricarichi@kpmg.com.

Like everything else in the news, developments are happening very quickly at the SEC. From changing leadership to changing priorities, we dive into what's happened since President Trump's inauguration and where we see things heading for the rest of the year.

For those in a hurry, we've put together a special 3 minute version of the episode to highlight the key takeaways from our What to expect from the SEC in 2025 conversation.

This episode of The Sustainability Report looks at how the FASB's proposed model aims to standardize financial accounting and disclosure for environmental credits and obligations and how it could impact your company.

We discuss AI's impact on finance, from tools to trends, and what the future holds for accounting professionals. Fifty six percent of business leaders expect AI to transform their operations within a year. Explore practical AI use cases, from disclosure benchmarking to predicting investor questions, and the major investments being made. Despite the promise, challenges like data quality, privacy, and employee buy-in remain. Tune in to understand the future of AI in accounting and finance.The AI Pulse Survey: https://kpmg.com/us/en/media/news/kpmg-ai-quarterly-pulse-survey.html

We compare the FASB's new segment disclosures to popular new year's resolutions, with advice on how to achieve them!

Catch up on the latest news and developments in the ever-evolving EU sustainability regulatory reporting landscape.

We deliver the biggest takeaways from day 2 of the AICPA and CIMA Conference – in 10 minutes! Hear from Corp Fin about the latest practice issues. Perfect for your daily commute or whenever you get some downtime.

In this episode, we discuss the latest developments in the world of accounting, focusing on key topics such as SEC updates, PCAOB changes, and audit committee transformations.

Now that the election results are in, tune in to learn what the republican administration means for tax provisions and SEC rulemaking.

KPMG experts unpack the FASB's DISE standard, covering new requirements, industry impacts and next steps.For more: https://kpmg.com/us/en/frv/reference-library/2024/rolling-the-dise-fasb-issues-final-asu.html

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.

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 ntricarichi@KPMG.com 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 ntricarichi@kpmg.com

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