Insight

FRV Weekly – September 18, 2023

FRV Weekly reports on FASB’s final crypto ASU, the Q3 2023 Quarterly Outlook webcast, the EPS handbook, ESG survey and more.

September 18, 2023

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

Report contents

FASB to issue final crypto asset accounting ASU

The final ASU will codify fair value accounting and new disclosures for crypto assets like bitcoin and ether.

EITF consensus - induced conversions of convertible debt

EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments

Q3 2023 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

Handbook: Earnings per share

Latest edition: Our comprehensive guide to EPS, with new and updated interpretive guidance on forward purchase/sale contracts and unit structures.

Podcast: ESG reporting update

Listen to ESG reporting developments and expectations – the SEC, ISSB and EU; plus the latest from California.

Insurance: NAIC 2023 Summer meeting

We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2023 Summer meeting.

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