Insight

FRV Weekly – August 29, 2022

FRV Weekly reports on a newly released R&D guide, the FASB ASU on investments in tax credit structures and more.

August 29, 2022

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

Report contents

Handbook: Research and development

Our in-depth guide to accounting for R&D costs and R&D funding arrangements.

Simplified accounting for tax equity investments

EITF reaches final consensus to expand use of the proportional amortization method to additional tax equity investments.

SEC publishes draft FY 22-26 Strategic Plan for comment

The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.

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.

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.

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