Insight

FRV Weekly – February 20, 2023

FRV Weekly reports on the FASB ASU on leases, SEC rules on pay vs performance, webcasts, handbooks, podcasts and more.

February 20, 2023

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

Report contents

SEC issues final rule on pay vs performance disclosures

Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.

FASB issues final ASU on common control leases

The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.

Disc Ops & HFS disposal groups: Back-to-basics

KPMG professionals provide a refresher on the discontinued operations and held-for-sale (HFS) guidance, including key SEC requirements and trends.

Distinguishing liabilities from equity under ASC 480

KPMG professionals discuss FASB guidance on classifications of financial instruments as liabilities (versus equity).

Handbook: Climate risk in the financial statements

Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.

Handbook: Accounting for income taxes

Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.

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