Insight

FRV Weekly – January 9, 2023

FRV Weekly reports on the Q4 2022 Quarterly Outlook, SEC on non-GAAP measures, LIBOR relief, GAAP comparison and more.

January 9, 2023

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

Report contents

Q4 2022 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

Clarifying non-GAAP financial measures

SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.

FASB issues ASU to extend relief for LIBOR transition

Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.

Handbook: IFRS® compared to US GAAP

Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP.

Corporate AMT implications - IFRS® Accounting Standards

Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards

AICPA CIMA Conference

Conference highlights you need from this year's AICPA & CIMA Conference

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG.

Receive timely updates on accounting and financial reporting topics from KPMG.

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.