Insight

FRV Weekly – July 31, 2023

FRV Weekly reports on the SEC finalization of cyber rules, PCAOB on auditor responsibilities, Directors Quarterly, webcasts and more.

July 31, 2023

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

Report contents

SEC finalizes cybersecurity rules

The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.

PCAOB proposal would expand auditors' responsibilities

Proposed amendments would require auditors to identify a company’s noncompliance with laws and regulations.

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.

Hot topics in compensation arrangements

KPMG professionals discuss hot topics and current issues in compensation arrangements.

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

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

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