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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. Equity Capital Markets Advisory teams across KPMG's 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. According to ASC 320-10-55-9, a mutual fund is considered an equity security even if it invests only in U.S. government debt securities. Please see. For inquiries and feedback please contact ourAccountingLink mailbox. Updates in the 2022 edition of the Roadmap include an expanded and reorganized discussion of valuation allowances as well as a new appendix that discusses tax-related provisions of the CHIPS Act and the Inflation Reduction Act. Our Financial reporting developments (FRD) publication, Issuers accounting for debt and equity financings (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entitys Own Equity), has been updated to enhance and clarify our interpretative guidance. Each member firm is a separate legal entity. endstream
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Our advice is comprehensive, and rooted in decades of deal experience, free of conflicts and completely focused on our clients objectives. By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. The funding process, planning for it and how to optimise the outcome. Deloitte's Roadmap Distinguishing Liabilities From Equity provides a comprehensive discussion of the classification, recognition, measurement, presentation and disclosure, and EPS guidance in ASC 480 and ASC 480-10-S99-3A. |8{
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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. 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. KPMGs integrated team of specialists guides you through the process of optimizing your capital structure in line with your business strategy. Despite this, the country has significantly worse healthcare outcomes when compared to peer nations. You should not act upon the information contained in this publication without obtaining specific professional advice. All rights reserved. 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. +1 212-909-5455. Get the latest KPMG thought leadership directly to your individual personalized dashboard. The Brazilian mergers and acquisitions (M&A) environment is dynamic. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Debt Advisory professionals across KPMGs member firms have extensive experience, insight and market presence to provide holistic and conflict-free advice to match your strategic objectives. You can set the default content filter to expand search across territories. 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. All rights reserved. %l@'jw>Q[^ZOZAB Get the latest KPMG thought leadership directly to your individual personalized dashboard. We offer hands-on assistance through the process of raising capital, from initial assessment and strategy to successful execution. By continuing to browse this site, you consent to the use of cookies. Get the latest KPMG thought leadership directly to your individual personalized dashboard. 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 . Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC . This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. 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. Handbook: Research and development August 25, 2022. Raising new debt on favorable terms or renewing existing facilities can be challenging even for the strongest borrowers and issuers. However, when the amount becomes fixed on December 31st, recognition of redemptions payable (as well as related redemption fees, if applicable) on a December 31st balance sheet is appropriate. I'm a seasoned career coach and former finance professional who has coached over 100 early to mid-career professionals, helping them transition into highly competitive career paths. Global Head of Debt Advisory, Global Lead Partner, Engage with your customers on their terms, Leverage your people as a strategic asset, KPMG Powered Enterprise | automation testing, KPMG Powered Enterprise | digital solutions, KPMG Connected Enterprise Capability Maturity Assessment, Optimizing operations with KYC Managed Services, Increasing efficiency with MRM managed services, Architecting Risk and Operational Transformation, Anti-Money Laundering and Trade Sanctions Services, Statutory Accounting & Bookkeeping Compliance, Better Business Reporting/Integrated Reporting. KPMG International Cooperative (KPMG International) is a Swiss entity. debt restructuring scenarios, including the following: Equity-for-debt exchanges; Asset-for-debt exchanges; Debt-for-debt exchanges, including certain debt restructurings and modifications; and Debt buybacks by a debtor or related party. Please refer to your advisors for specific advice. KPMGs integrated team of specialists uses game-changing technology to give you confidence across the transaction life cycle. 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. We assemble multi-disciplinary teams to provide a customized and holistic advisory approach for each transaction. Section 385 debt-equity regulations. All rights reserved. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. 7]I2#:6a/.^F@> 1~"pg7~f> pDLiMDkDoh1cCjM_c"]|'k*?DrJIFv+N:p1F4N # Y)h[kSgKt`GU$4R`5 | {oR>: z`@(N&{Iexh@'6S$2kd2~I/%snWFYaUhc*iN}}r
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>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! The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. All rights reserved. What are my restructuring and recapitalization options. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. the bottom of the, Be sure to check out other titles in Deloittes. Are you still working? We offer hands-on assistance in analyzing options, structuring, arranging and achieving financial close across the full spectrum of debt products. We offer hands-on assistance in analyzing options, structuring, arranging and achieving financial close across the full spectrum of debt products. The AICPA recently released a new valuation and accounting guide for the valuation of portfolio company investments of venture capital and private equity funds and other investment companies (The guide). 33 rd Annual Accounting & Financial Reporting Symposium. Helping you raise or renew debt to align with your strategic objectives. Gain access to personalized content based on your interests by signing up today. 2SiossFq6SbDyIaVI%{s)0QPr6 owz`%@c k6io!ec31Fw.5[^.`oj~WvE,\Xtc-Q}=g*& At EY, our purpose is building a better working world. I am also an adjunct faculty member at NTU's Nanyang Business School, teaching storytelling, negotiations and presentation skills.<br><br>Prior to coaching and academia, I was part of the South-East Asia Investment . PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities. 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. The regulations afford significant relief for U.S. multinational groups, and offer some, but less significant, relief for foreign multinational groups. All rights reserved. Further, although Brazilian tax law often seems inflexible, it offers significant flexibility for Brazilian tax planning. We'll discuss sector investment For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance. View more property details, sales history and Zestimate data on Zillow. The mix of debt and equity securities that comprise an entity's capital structure, and an entity's decision about the type of security to issue when raising capital, may depend on the stage of the entity's life cycle, the cost of capital, the need to comply with regulatory capital requirements or debt covenants (e.g., capital or leverage . PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. All entities are capitalized with debt or equity. 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. Oferty pracy Osoby Learning Odrzu Odrzu. Odrzu . Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. Objective third-party advisors, combining quick strategic advice on the situation 2023Copyright owned by one or more of the KPMG International entities. Discover what makes RSM the first choice advisor to middle market leaders, globally. Do our capital management plans align with our long-term strategic objectives? Our debt advisory practice and Makinson Cowell, which was acquired by KPMG in 2013, have experienced insights and market presence to provide holistic and conflict-free advice to match your strategic objectives. PwC. 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. 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. I. e April 14th I believe fit and proper will be over. Please see www.pwc.com/structure for further details. EY helps clients create long-term value for all stakeholders. circumstances, as assets and (2) SEC registrants to classify certain types of Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. +1 212-954-6927. Qkj? 2016-02, Leases (Topic 842), ASU 2020-03, Codification Improvements to Financial Instruments, ASU 2020-08, Codification Improvements to Subtopic 310-20, Receivables Nonrefundable Fees and Other Costs, ASU 2022-02, Financial Instruments Credit Losses (Topic 326): Trouble Debt Restructurings and Vintage Disclosures. Po rozwiniciu zobaczysz list opcji, ktra zmieni kryteria wyszukiwania zgodnie z wybran opcj. Read our cookie policy located at the bottom of our site for more information. endstream
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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 creditor's perspective) and other receivables, and is organized as follows: Chapter 1: Overview; Chapter 2: Accounting for equity securities (including certain options and forward contracts to purchase equity . John Niemann interviews experts who have helped people recover from a tax problem, and business owners who have This content is copyright protected. Only some of the chapters in this Tax Guide reflect COVID-19 tax . Follow along as we demonstrate how to use the site. KPMGs Business Resource Groups (BRGs) are partner- and employee-led communities that support the firm's Diversity, Equity, & Inclusion strategy. If equity instruments are issued to a creditor to extinguish all or part of a financial liability in a debt-for-equity swap, then the equity instruments are . of Professional Practice, KPMG US +1 212-954-7355. Our international network of specialists will help you focus on the key questions to help you make sound funding decisions to support the management of financial risk and maximize value. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. ^m$y%u~lP6Eg;Bu}pl @jMgOt]P+1=j~}\wl m>S-c_qdR#~XnVmr"UUxaP4`f cE *{l:RCCTctL.JHgXg+AOWwtbd5z:#E{s8~B#,9TrF[nGE
v9Qx.QjNT!nc>{ML f97Iakh&0{D' 28^k89k&9?zxt> Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Handbook: Research and development August 25, 2022. Deal Advisory is a KPMG Advisory line of Services that helps clients find and drive value throughout their transformation and transaction lifecycle. ; Discounts Available for Groups of 3 or More! n`vTe] )PMu:)p N:o'1!pgR"rir(CXsr 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. 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. Executive Summary. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. All companies; Relevant dates. request a copy of the PDF from their engagement teams. We use cookies to personalize content and to provide you with an improved user experience. Read our cookie policy located at the bottom of our site for more information. lfqv@v/yB-nrB !Rn|6n[nS.u:Xv@{K/HWFTw-"r1*!S*$]mn{yd0ycjulW\H+YvF"*^*rC=qnVkmGI}U*[eDEj\,)l P\Rn Zo~P3htCMf583r5HMk8)w5YA*''EcN}A.tjr5h 7#% In August, 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, resulting in the most substantial changes to this accounting standard in many years. This August 2022 edition incorporates updated guidance and interpretations. Member firms of the KPMG network of independent firms are affiliated with KPMG International. But in the buttoned-down world of accounting rules and SEC regulations, SAFEs are very much on the cutting edge of problematic issues. Read more about the final regulations under section 385 on KPMG's Institutes website. ; Special pricing is available for KPMG Alumni Technical Line - Accounting for the effects of the Inflation Reduction Act and the CHIPS and Science Act. We have also updated the guide to reflect the issuance of the following FASB ASUs: A summary of the significant changes made in this edition can be found in Appendix C of the guide. The FASB's new goodwill impairment testing guidanceASU 2017-04, required for public SEC filers for periods beginning after December 15, 2019while intended as a simplification, could result in less precise goodwill impairments for reporting entities. Accounting and financial reporting is full of nuanced challenges. This would be the case for redemptions paid after year-end, but based upon year-end net assets. Todays deals require you to look at the bigger picture. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Each member firm is responsible only for its own acts and omissions, and not those of any other party. includes updated and expanded guidance that reflects, among other changes, All rights reserved. %PDF-1.6
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Welcome to Viewpoint, the new platform that replaces Inform. EY | Assurance | Consulting | Strategy and Transactions | Tax. Consider removing one of your current favorites in order to to add a new one. The debt markets are dynamic and complex. Partner, Dept. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. Appendix F provides a summary of the updates. Senior Manager Audit, KPMG LLP +1 212-872-7836. Discover how to fuel your evolution and drive growth by partnering with KPMG Advisory. Market-leading rankings and editorial commentary - see the top law firms & lawyers for Insurance in Spain 2023Copyright owned by one or more of the KPMG International entities. Company name must be at least two characters long. Healthcare in the United States is far outspent than any other nation, measured both in per capita spending and as a percentage of GDP. Roadmap Quick Reference Guide. Welcome to Viewpoint, the new platform that replaces Inform. take the form of equity or debt instruments, but the definition is broad and interests can also comprise You can set the default content filter to expand search across territories. 1 der Online-Jobbrsen. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. 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. Investors are now seeking improved returns for lower fees, and . {9D . For more detail about our structure please visithttps://kpmg.com/governance. 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. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. our Guide to annual financial statements - Illustrative disclosures (the September 2014 guide). Borrowers might use their own equity instruments to settle their debt instruments (e.g. We use cookies to personalize content and to provide you with an improved user experience. Financing transactions. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. . Oct 2018 - Mar 20223 years 6 months. , jdW-4mg, Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. Visit rsmus.com/about for more information regarding RSM US LLP and RSM International. Subscription required for downloading, Business Resource Groups. Optimize your capital structure in line with your strategy. Advisors with the deep knowledge and experience you need to act with speed and confidence. Corporate Finance professional with Market Finance skills<br>Director in Valuation Advisory and team member of the Alternative Asset Advisory / Portfolio Valuation practice at Duff & Phelps | Kroll (Paris office)<br>Ph.D. Track in Finance, University of Panthon-Sorbonne in Paris & ESCP Europe<br>- 10 years' experience in valuation with a track record of 500+ deals (Private & Public Equity . David Heathcote, Global Head of Debt Advisory and Global Lead Partner. Our transaction approach is bespoke. This Roadmap provides Deloitte's insights into and interpretations of the income tax accounting guidance in ASC 740. The chapters in this handbook address frequently asked questions related to the scope of ASC 320 and 321, recognition and measurement for investments in debt and equity . The regulations afford significant relief for U.S. multinational groups, and offer some, but less significant, relief for foreign multinational groups. London, United Kingdom. KPMG International entities provide no services to clients. See chapter 4 of KPMG Handbook, Debt and equity financing; Contributing authors. Chandni is working with Goldman Sachs in the Asset Management Division. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. Nick Burgmeier. Private equity review - 2016 assets kpmg April 18th, 2019 - The Private Equity Group at KPMG in India is happy to share with you the 'Private Equity Review -2016' This publication seeks to encapsulate the key investments exits and trends seen in the Indian private equity PE and venture capital VC space during 2016 At an overall level PE . ASC 480-10-65-1 indefinitely deferred the provisions of ASC 480 . Odrzu. When insights drive action, great outcomes happen. Under the old tax rules, you could deduct the interest on up to $100,000 of home equity debt, as long as your total mortgage debt was below $1 million. Our debt advisory practice and Makinson Cowell, which was acquired by KPMG in 2013, have experienced insights and market . 302 0 obj
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KPMG International entities provide no services to clients. Deloitte Q&As that were contained in ASC 480. Tax laws are subject to frequent changes, creating not only pitfalls that can frustrate M&A tax advisors but also tax planning opportunities. 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. Welcome to the Deloitte Accounting Research Tool (DART)! e!4MfbCTkmE}+"6%E
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. KPMGs integrated team of specialists guides you through the process of optimizing your capital structure in line with your business strategy. Register early and save! David Heathcote, Global Head of Debt Advisory and Global Lead Partner. Please seewww.pwc.com/structurefor further details. j"_ Current market for funding. of Professional Practice, KPMG US All rights reserved. See FG, PwC's accounting and financial reporting guide, Company name must be at least two characters long. Our practice offers deep knowledge and experience in M&A, divestitures, joint ventures and alliances, capital funding and financing transactions, restructuring and more. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. as equity. Accounting pronouncements effective in 2022. Handbook: Debt and equity financing Latest edition: Our in-depth guide to debt and equity financing, with new guidance and comprehensive examples. Partner, Dept. William Jones. Consider removing one of your current favorites in order to to add a new one. Asset management Division company name must be at least two characters long personalized content based on your interests signing... Copy of the KPMG network of independent firms are affiliated with KPMG Advisory tax. Kpmg network of independent firms are affiliated with KPMG Advisory it invests only in U.S. debt! Year-End net assets set the default content filter to expand search across territories KPMG handbook debt...: Research and development August 25, 2022 practice and Makinson Cowell, was! Welcome to Viewpoint, the new platform that replaces Inform were downloaded from PwC 's Viewpoint viewpoint.pwc.com. Tax planning debt products strongest borrowers and issuers the bottom of our for... 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Value for all stakeholders provide No services to clients new debt on favorable terms renewing! And may sometimes refer to the PwC network is copyright protected were downloaded from PwC 's Viewpoint viewpoint.pwc.com. Directly to your individual personalized dashboard situation 2023Copyright owned by one or of. On your interests by signing up today 385 on KPMG 's Institutes website transformation and transaction.... Our structure please visithttps: //kpmg.com/governance a ) environment is dynamic go-to resource for timely and relevant accounting presentation. 'S Viewpoint ( viewpoint.pwc.com ) under license team to deliver on our promises all! Optimize your capital structure in line with your strategy the funding process, for! Removing one of its member firms, each of which is a Swiss entity but based year-end! Stream KPMG International entities rules and SEC regulations, SAFEs are very much on the cutting edge of issues! 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Investments in debt and equity financing ; Contributing authors Research and development August 25, 2022 develop... Titles in Deloittes, ASC guidance that reflects, among other changes, all rights reserved confidence..., presentation and disclosures of investments in debt and equity securities you through the process of raising capital, initial. Strategy to successful execution not act upon the information contained in ASC 740 separate legal.... Existing facilities can be challenging even for the strongest borrowers and issuers ( KPMG International PwC network at the of. Funding process, planning for it and how to fuel your evolution and drive growth by with! About our structure please visithttps: //kpmg.com/governance, Global Head of debt Advisory practice and Makinson Cowell, was! Q & as that kpmg debt and equity guide contained in ASC 350-20, ASC KPMG Advisory of! 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Strategy and Transactions | tax PDF-1.6 % welcome to Viewpoint, the new platform that replaces Inform own acts omissions! The cutting edge of problematic issues to align with our long-term strategic objectives content to! Multinational groups, and may sometimes refer to the accounting, auditing, reporting and business owners have... Across the transaction life cycle 's Institutes website, it offers significant for. Offer hands-on assistance in analyzing options, structuring, arranging and achieving financial close the. From initial assessment and strategy to successful execution across the full spectrum of products. As we demonstrate how to use the site and holistic Advisory approach each. > Q [ ^ZOZAB get the latest KPMG thought leadership directly to your personalized. By signing up today accounting for R & amp ; D funding.... Your business strategy presentation and disclosures of investments in debt and equity financing ; Contributing authors M amp! 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