Insight

FRV Weekly – November 14, 2022

FRV Weekly reports on IRA and CHIPS, US Banking CEO Outlook highlights, the economy, webcasts, podcasts, ESG and more.

November 14, 2022

This week's FRV Weekly newsletter summarizes the latest news, analysis and insights from KPMG Financial Reporting View.

Report contents

IRA and CHIPS: Tax considerations

Our impressions on the accounting for key provisions in the recently enacted tax legislation.

Impairment testing in economic uncertainty

KPMG professionals discuss the impacts of inflation, declining share prices and other impairment testing challenges.

Q4 2022 Quarterly Outlook

KPMG professionals discuss this quarter’s accounting and financial reporting headlines.

Accounting for modifications and exchanges

KPMG professionals discuss how to properly account for modifications and exchanges of debt.

Podcast: Segment reporting

We discuss the FASB's proposal to amend segment reporting disclosures.

Podcast: Research and development

We provide an overview of the accounting for research and development (R&D) costs and R&D funding arrangements.

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