Insight

FRV Weekly – February 27, 2023

FRV Weekly reports on statement of cash flows, Q1 Quarterly Outlook webcasts, SEC Custody Rule and more.

February 27, 2023

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

Report contents

Handbook: Statement of cash flows

Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.

Q1 2023 Quarterly Outlook webcast

KPMG professionals and guest speaker Hillary Salo, FASB Technical Director and Chair of the Emerging Issues Task Force, discuss major developments that may affect a company’s accounting and financial reporting in the current period and near term.

SEC proposal amends the Custody Rule

Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.

Podcast: Modified receivables

We discuss ASU 2022-02, which eliminates TDR guidance and requires enhanced disclosures for creditors.

Insurance: NAIC 2022 Fall meeting

We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2022 Fall meeting.

SEC issues final rule on pay vs performance disclosures

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

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