Insight

FRV Weekly – March 20, 2023

FRV Weekly reports on FASB’s proposed income tax disclosures, a new GloBE podcast, SEC and cyber, webcasts and more.

March 20, 2023

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

Report contents

FASB proposes improvements to income tax disclosures

Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.

Podcast: Global minimum tax

We provide an overview of the Pillar Two GloBE rules and accounting for the new top-up tax.

Implementing compensation clawback requirements

Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.

Q1 2023 Quarterly Outlook

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

SAB 121: Questions & Answers

Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.

Handbook: Business combinations

Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.

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