Insight

FRV Weekly - November 13, 2023

FRV Weekly reports on SEC rule on pay vs performance, handbooks, government grants, Pillar Two, AI, tax functions and more.

November 13, 2023

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

Report contents

New SEC staff C&DIs on pay vs performance disclosures

New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements

Handbook: Consolidation

Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.

Podcast: Pillar Two pregame show - Episode 2

Simplifying the game - Getting to know the safe harbor

SEC postpones share repurchase disclosure rules

SEC order postpones the effective date of the Share Repurchase Disclosure Modernization rule, pending further Commission action.

FASB project on government grants

The FASB discusses a model for business entities to account for government grants.

Podcast: Pillar Two pregame show - Episode 1

Blocking and tackling: Understanding the fundamentals of Pillar Two

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