Insight

FRV Weekly – August 22, 2022

FRV Weekly reports on accounting for the IRA and CHIPS tax law, the updated ASC 250 guide, ESG ‘no regrets’ and more.

August 22, 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.

Handbook: Accounting changes and error corrections

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.

Podcast: ‘No Regrets’ moves on ESG reporting

As the SEC moves toward final rulemaking on climate disclosures, we discuss what companies can be doing now.

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.

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