Insight

FRV Weekly - October 16, 2023

FRV Weekly reports on Pillar Two Gameplan, California climate disclosure laws and more.

October 16, 2023

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

Report contents

Pillar Two Gameplan

Our executive guide to the new rules – with implementation steps, and how accounting and finance may be impacted.

California introduces climate disclosures and assurance

The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.

FASB issues final ASU on disclosure changes

ASU 2023-06 updates US GAAP disclosures in response to the SEC’s disclosure update and simplification initiative.

FASB project on environmental credit programs

The FASB continues to discuss the accounting for compliance and other environmental credits.

Podcast: FASB improves accounting for JV formations

KPMG professionals discuss recent updates to ASC 805 for joint venture formations.

KPMG 2023 U.S. CEO Outlook

Growth in the Era of Compound Volatility

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