Insight

FRV Weekly – July 24, 2023

FRV Weekly reports on ESG reporting, ISSB, the Q3 Quarterly Outlook, Tax Matters for the CFO and more.

July 24, 2023

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

Report contents

Podcast: ESG reporting update - ISSB

Listen to ESG reporting developments and expectations - with a focus on IFRS Sustainability Disclosure Standards.

Financial assets, derivatives & hedging

KPMG professionals discuss recent issues, including recently issued standards and ongoing FASB activities

Tax credit accounting for tax equity investors

KPMG professionals discuss accounting for credits generated indirectly through ownership of interests in pass-through entities allocated to tax equity investors.

FASB issues proposal for purchased financial assets

Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.

Podcast: Hot Topics with Paul Munter, SEC Chief Accountant

KPMG hosts SEC Chief Accountant Paul Munter to discuss priorities and changes in a rapidly transforming world.

SEC approves clawback listing standards

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

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