Insight

FRV Weekly – August 14, 2023

FRV Weekly reports on the SEC’s clawback listing standards approaching deadline, a podcast, webcasts, handbooks and more.

August 14, 2023

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

Report contents

SEC approves clawback listing standards

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

Podcast: Disaggregation of income statement expenses

KPMG professionals discuss proposed income statement disaggregation disclosure requirements.

Hot topics in compensation arrangements

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

Q3 2023 Quarterly Outlook

KPMG professionals discuss this quarter’s accounting and financial headlines.

FASB proposes income statement disaggregation disclosures

Public companies would disclose specific natural expense categories in certain income statement captions.

Handbook: Impairment of nonfinancial assets

Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.

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