Insight

FRV Weekly – August 21, 2023

FRV Weekly reports on share repurchase tax accounting, bitcoin, board agendas, the US impact of EU ESG laws and more.

August 21, 2023

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

Report contents

Share repurchase tax: Q&As

We address accounting questions related to the new 1% excise tax on repurchases of an entity's own shares.

Impact of EU supply chain laws on US companies

A German supply chain due diligence act is already effective, with an EU-wide directive set to follow.

Latest: Impact of EU ESG reporting on US companies

The Corporate Sustainability Reporting Directive is now in force, but it's application to US companies continues to raise questions.

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.

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