Insight

FRV Weekly – January 30, 2023

FRV Weekly reports on SEC staff views on crypto asset loans, leases, modified receivables, Directors Quarterly, cyber and more.

January 30, 2023

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

Report contents

Lenders' accounting for crypto intangible asset loans

SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.

Hot Topic: Leases

ASC 842 transition complexities from recent economic conditions

FAQs about FASB’s ASU on modified receivables

Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors.

Handbook: Credit impairment

Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.

Handbook: Segment reporting

Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.

Podcast: 2022 AICPA & CIMA conference top takeaways

To inform your 2022 year-end reporting, we share the top takeaways from the 2022 AICPA & CIMA Conference.

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