Insight

FRV Weekly – August 8, 2022

FRV Weekly reports on the Q3 Quarterly Outlook webcast, KPMG responding to ISSB, CAE agenda, climate action and more.

August 8, 2022

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

Report contents

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.

KPMG survey: responses to the SEC’s climate proposal

In an FRV podcast and companion survey, we explore themes emerging from comment letters to the SEC.

FASB clarifies fair value guidance for sale restrictions

Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.

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