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For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance. Discover how to fuel your evolution and drive growth by partnering with KPMG Advisory. You should not act upon the information contained in this publication without obtaining specific professional advice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. A strategic approach to defining your capital financing objectives and understanding your debt, mezzanine, and equity financing options in light of both private and capital market sources is essential to sustainable growth. 0G +9V^$1}#;/f ?vj P={=oxcW{NdM^ELM_,npK+N AjL/_B7McocqvDt:Y"5IrxW Gain access to personalized content based on your interests by signing up today. Equity-for-debt exchanges: In general, if a debtor issues I have 16 years' experience in venture transactions, having supported founders of high-growth businesses spanning many sectors to secure deals with funders such as Venture Capital funds, family offices, HNWIs, Private Equity, Corporate Venturing funds, international investors and debt providers. =|U--9z E%t/3K]|dE(]^+bO" /Ox1EGQPA(x+Ikxs3z(o'4 In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. KPMG International provides no client services. 177 0 obj <>stream Equity Capital Markets Advisory teams across KPMGs member firms support and guide clients with regard to any kind of equity raising in the global capital markets be it an initial public offering (IPO), raising new equity for established issuers or selling a stake in a quoted company in the public markets. copying, or printing. 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Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}, Questions on the classification of convertible preferred equity certificates previously in, Guidance on disclosures on contracts in an entitys own equity after adoption of, Discussion of the determination of whether a transaction would be considered an induced conversation or an extinguishment following adoption of, Guidance on EPS and disclosures of convertible debt instruments after adoption of, Guidance on disclosures of preferred stock instruments after adoption of, About the Financing transactions guide& Full guide PDF. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Company name must be at least two characters long. Do our capital management plans align with our long-term strategic objectives? Follow along as we demonstrate how to use the site, Many hedge funds may meet the definition of being "nonpublic entities that are not SEC registrants" as defined by, Assuming that a hedge fund is a "nonpublic, nonSEC registrant" as defined by. Chandni is working with Goldman Sachs in the Asset Management Division. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Senior Manager Audit, KPMG LLP +1 212-872-7836. For those entities that have not yet adopted the ASUs listed above, including those seeking guidance on accounting for troubled debt restructurings prior to ASU 2022-02, refer to the previous edition of our guide available here. KPMGs integrated team of specialists uses game-changing technology to give you confidence across the transaction life cycle. j"_ Financing transactions. ; Special pricing is available for KPMG Alumni This August 2022 edition incorporates updated guidance and interpretations. What are my restructuring and recapitalization options. (Basierend auf Total Visits weltweit, Quelle: comScore) Our Roadmaps dive deep into accounting and financial reporting challenges to provide the details and guidance you need to lead your teams with strategic insight. . mIpX5dOhv-$3-E{@d]2K:E8U+D)$PZ*Ljph`~>c A(a:O@gBK=]`=%4-(d[;/OH9b+u-S=} E#@)hn4a^Qkk"w& O|`Av-\ga|9r}8~u2.lrPwXoR)C`]Fcq)=D.+^3q1a7 M^nH N:`gj5yVQyr`[&Kx5N;27E4F6o`7EU#RHb%w:wuC pzA0]/4Kko,K+q Xp6.DlCZs3*]+W`^sFes% No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. We bring together extraordinary people, like you, to build a better working world. FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Acquisitions SEC Reporting Considerations, Comparing IFRS Accounting Standards and U.S. GAAP, Consolidation Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Convertible Debt (Before Adoption of ASU 2020-06), Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees SEC Reporting Considerations, Fair Value Measurements and Disclosures (Including the Fair Value Option), Guarantees and Collateralizations SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Qualitative Goodwill Impairment Assessment A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Our publication, A guide to accounting for investments, loans and other receivables, provides an overview of the accounting for investments in debt and equity securities, loans (from a creditors perspective) and other receivables, and is organized as follows: Chapter 1 provides an overview of the accounting standards updates (ASUs) affecting the accounting for financial assets issued by the Financial Accounting Standards Board (FASB) in recent years, including (but not limited to) ASU 2016-01, Financial InstrumentsOverall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-13, Financial InstrumentsCredit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, including subsequently issued ASUs that amended and clarified that new guidance. This content is copyright protected. This Roadmap provides an overview of PricewaterhouseCoopers LLP, its members, employees, and agents shall not be responsible for any loss sustained by any person or entity that relies on the information contained in this publication. 7]I2#:6a/.^F@> 1~"pg7~f> "C*#`G()\nR g5:}4X',m-zmr9H$,T Q<4{-Vl j+GwylwN # Eyz-q(y4d08"eqxKw_$JcHU[A8>sV9+G=H(t&sNS.MYG[5ly9=#Nq~q&#Z8mq^S} g}/h&XtNf(?=abF}m\l6|J;Q?((#mjD+dISB){@ qyP`WGWEG_ugB#(01Ew%:fGV;' O 'A$y$1P;j 'W }qN fq+fi:3.zFDb-X/v U9`Y}F|C:}>}* K=6c>P!-@jU-9=k"#iLTCDlaQUiTV~=a~(:21%^N1GH8V7J!B-srW)dS(oSEZ`c./1CQUfqK(*3Sq=! Please refer to your advisors for specific advice. the bottom of the, Be sure to check out other titles in Deloittes. Further, although Brazilian tax law often seems inflexible, it offers significant flexibility for Brazilian tax planning. section 1.385-2 delayed by one year, Notice 2017-38: Interim list of Treasury regulations, responding to executive order to reduce tax burden, President directs Treasury to begin tax simplification process, Section 385 final regulations:Initial reactions, Section385 final regulations: Initial reaction to insurance-specific provisions, Section 385 update: Hatch letter to Treasury regarding regulatory process, Section 385 update: Treasurysregulatory guidance process, Section 385 update: Ways and Means Republicans letter to administration, Section 385 update: Debt-equity regulations advance towards, Section 385 update: Brady asks Treasury to slow down section 385 regulations, Taxcommittee chairmen writeTreasury, seeking changes to section 385 proposed regulations, Comments on proposed regulations undersection 385, Tax-writing committees to question Treasury officials,section 385 proposed regulations, KPMG report: State, local tax implications of proposed regulations under section 385, Ways and Means leadership, members express concerns about section 385 proposed regulations, KPMG reports: Initial analyses of regulations on inversions and on debt-equity, Regulations: Inversions and earnings stripping; new business tax reform framework. See FG, PwC's accounting and financial reporting guide, Company name must be at least two characters long. debt-for-equity swaps) because of liquidity impacts impacts (e.g. Handbook: Research and development August 25, 2022. Get the latest KPMG thought leadership directly to your individual personalized dashboard, Text of proposed regulations: Removal of section 385 documentation regulations, OIRA review completed on section 385 proposed regulations, Final report: Treasury regulations, responding to executive order to reduce tax burden, Notice 2017-36: Documentation regulations under Reg. ASC 230. We offer hands-on assistance in analyzing options, structuring, arranging and achieving financial close across the full spectrum of debt products. Entities should also consider Deloitte's Roadmap Contracts on an Entity's Own Equity for guidance on equity-linked . This content is copyright protected. KPMG reports and analyses about the section 385 regulations are collected below. endstream endobj 305 0 obj <>stream All companies; Relevant dates. . Please see www.pwc.com/structure for further details. We assemble multi-disciplinary teams to provide a customized and holistic advisory approach for each transaction. Hello AD1906, All these one and half months the advisor KPMG checked technical aspects of all bidders and foreign companies offices with their overseas branches. includes updated and expanded guidance that reflects, among other changes, Advisors with the deep knowledge and experience you need to act with speed and confidence. Please join us on 21 February 2023 at 1130-1230, as we take a deep dive into our latest review of UK mid-market PE activity. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. We'll discuss sector investment section 1.385-2 delayed by one year, Jul 7 - Notice 2017-38: Interim list of Treasury regulations, responding to executive order to reduce tax burden, Apr 21 - President directs Treasury to begin tax simplification process, Oct 14 -Section 385 final regulations:Initial reactions, Oct 14 -Section385 final regulations: Initial reaction to insurance-specific provisions, Oct 11 -Section 385 update: Hatch letter to Treasury regarding regulatory process, Oct 6 -Section 385 update: Treasurysregulatory guidance process, Oct 5 -Section 385 update: Ways and Means Republicans letter to administration, Sep 30 -Section 385 update: Debt-equity regulations advance towards finalization, Sep 14 -Section 385 update: Brady asks Treasury to slow down section 385 regulations, Aug 22 -Taxcommittee chairmen writeTreasury, seeking changes to section 385 proposed regulations, Jul 8 -Comments on proposed regulations undersection 385, Jul 5 -Tax-writing committees to question Treasury officials,section 385 proposed regulations, Jul 5 -KPMG report: State, local tax implications of proposed regulations under section 385, Jun 28 -Ways and Means leadership, members express concerns about section 385 proposed regulations, Apr 6 -KPMG reports: Initial analyses of regulations on inversions and on debt-equity, Apr 4 -Regulations: Inversions and earnings stripping; new business tax reform framework. of Professional Practice, KPMG US Accounting and reporting manual (ARM). This supplement has been produced by the KPMG International Standards Group (part of KPMG IFRG Limited) to complement . In this webcast, KPMG professionals discuss the accounting complexities associated with debt transactions and clarify common confusion related to how debt issuance will impact financial results throughout the term of the arrangement. This requires our clients to constantly appraise the nature of their present banking relationships, evaluate alternative pools of capital, understand their true cost of capital and approach financing in the context of an effective overall capital management strategy. The other PwC guides referred to in this guide, including their abbreviations, are: Following is a summary of the recent noteworthy revisions to the guide. The 2022 edition of the Roadmap Market-leading rankings and editorial commentary - see the top law firms & lawyers for Insurance in Spain 2023 KPMG Baltics O, an Estonian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. Please join us on 21 February 2023 at 1130-1230, as we take a deep dive into our latest review of UK mid-market PE activity. Raising new debt on favorable terms or renewing existing facilities can be challenging even for the strongest borrowers and issuers. Patrick is the Head of Restructuring Services in Hong Kong and Asia Pacific. aGRZ9UU/ Business Acquisitions SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06 . Deloitte's comprehensive accounting guides have you covered on multiple levels. See more on AccountingLink Subscribe to AccountingLink updates, Do Not Sell or Share My Personal Information. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006. Do Not Sell or Share My Personal Information (California), A guide to accounting for investments, loans and other receivables, Chapter 2: Accounting for equity securities (including certain options and forward contracts to purchase equity securities), Chapter 3: Accounting for debt securities (including certain options and forward contracts to purchase debt securities), Chapter 4: Recognition of credit losses on AFS debt securities, Chapter 5: Accounting for loans and other receivables, Chapter 6: Recognition and measurement of credit losses on financial assets measured at amortized cost and off-balance-sheet credit exposures, Chapter 8: Presentation and disclosure considerations, Appendix A: Definitions, acronyms and literature references, Appendix B: SAB Topic 6.M. pDLiMDkDoh1cCjM_c"]|'k*?DrJIFv+N:p1F4N # Y)h[kSgKt`GU$4R`5 | {oR>: z`@(N&{Iexh@'6S$2kd2~I/%snWFYaUhc*iN}}r 9u >x[6 xcy=6:F"&Ysl&[0*7MIhJfcQC?0O.} "MsM[dAB*W)jvChRY" (mP?b[DkM1Y V+b^^kn ' :`goJ hqC&u]/(=)2zr{e&@lL hm{q9O|B'+o7eaKx#rk,olt/E E+ryh0\W1 |C! We also work in partnership with corporate and investment banks, private equity firms, institutional investors and legal advisors to achieve optimal results for our clients. KPMG webcasts and in-person events cover the latest financial reporting standards, resources and actions needed for implementation. Stop Hiding from the IRS: The Insider's Guide to Solving Your Tax Debt Once and For All answers those questions and more. A PDF version of this publication is attached here: The accounting guidance for the issuance, modification, conversion, and repurchase of debt and equity securities has developed over many years into a complex set of rules. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Industry: Business Consulting. Early and ongoing cross-functional coordination between accounting, valuation and tax . Are you still working? Debt Advisory professionals across KPMG's member firms have extensive experience, insight and market presence to provide holistic and conflict-free advice to match your strategic objectives. Mahesh Narayanasami. 2019 - 2023 PwC. As stated above, once the redemption amount becomes fixed, recognition as a liability is appropriate. London, United Kingdom. ASC 480-10-65-1 indefinitely deferred the provisions of ASC 480 . We have created a thought leadership platform to help you address the ever-increasing and complex marketplace challenges and drive inorganic growth in a globally connected economy. . Deloitte's Roadmap series. 3.1 Chapter overview debt securities. Certain aspects of this publication may be superseded as new guidance or interpretations emerge. take the form of equity or debt instruments, but the definition is broad and interests can also comprise Type: Company - Private. Therefore, redemptions paid after year-end (such as on January 1st for a calendar year-end fund) which are based upon the NAV at year-end (such as December 31st), should be considered a liability at December 31st. The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances. Portions of this guide assume that, Definitions, full paragraphs, and excerpts from the FASBs. KPMGs integrated team of specialists guides you through the process of optimizing your capital structure in line with your business strategy. Using Q&As and examples, KPMG provides interpretive guidance on equity method investment accounting issues in applying ASC 323. Browse articles,set up your interests, orView your library. . n`vTe] )PMu:)p N:o'1!pgR"rir(CXsr Vancouver, BC. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. ; Discounts Available for Groups of 3 or More! PwC. Applicability All entities Entities that issue convertible instruments or contracts in an entity's This extends from deal experienced equity capital markets experts to accounting, regulatory, tax, compliance, corporate governance and other technical specialists. $\ The 1,958 sq. KPMG International Cooperative (KPMG International) is a Swiss entity. Our integrated network of Deal Advisory teams focus on the key questions to help you preserve maximum value at every stage of the capital lifecycle. Only some of the chapters in this Tax Guide reflect COVID-19 tax . EY helps clients create long-term value for all stakeholders. endstream endobj 178 0 obj <>stream Sep 21 - Text of proposed regulations: Removal of section 385 documentation regulations, Aug 30 -OIRA review completed on section 385 proposed regulations, Oct 4 -Final report: Treasury regulations, responding to executive order to reduce tax burden, Jul 28 -Notice 2017-36: Documentation regulations under Reg. %PDF-1.6 % -E2=N3>jw9&qK7AFx4W fI N0Fd!6ZX11B_c to@L&Tx-(( h(ZYt*PehHx*( |.KsZN*`b S v~q!U|[0 KPMG International provides no client services. Latest edition: Our in-depth guide to debt and equity financing, with new guidance and comprehensive examples. Get the latest KPMG thought leadership directly to your individual personalized dashboard. RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. 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Updated sufficiently to cover SAFEs, and excerpts from the FASBs applying ASC 323 KPMG and! Professional advice services in Hong Kong and Asia Pacific and functional expertise ; Relevant dates company Limited by,... Cxsr Vancouver, BC rules have not been updated sufficiently to cover SAFEs and. And interests can also comprise Type: company - private guide assume that,,...