Insight

FRV Weekly – August 15, 2022

FRV Weekly reports on Crypto staking rewards, fair value measurement changes, voice of the CFO and more.

August 15, 2022

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

Report contents

Accounting for crypto staking rewards

Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains

FRV podcast: Fair value sale restrictions insights

We discuss ASU 2022-03, which clarifies that contractual sale restrictions are not considered in fair value measurements.

Handbook: Equity method of accounting

Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.

FRV podcast: Reference rate reform

Tune in and explore the potential effects of reference rate reform with a focus on available accounting relief.

Handbook: Impairment of nonfinancial assets

Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.

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