Insight

FRV Weekly – May 22, 2023

FRV Weekly reports on the updated non-GAAP financial measures guide, GHG emissions podcast, greenwashing, annual symposium and more.

May 22, 2023

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

Report contents

Non-GAAP financial measures

In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.

Podcast: GHG emissions reporting

Listen to an overview of how GHG emissions are classified, tracked and reported under the GHG Protocol.

FASB proposes illustration for profits interest awards

The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.

SEC adopts amendments to share repurchase disclosure rules

The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.

Accounting for company-generated tax credits

KPMG professionals discuss credits through participation in qualifying activities or ownership of qualifying property.

FAQs about FASB’s ASU on modified receivables

Updated: We answer questions encountered in practice about amended TDR guidance and enhanced disclosures for creditors

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