Insight

FRV Weekly – September 25, 2023

FRV Weekly reports on California climate disclosures, SEC amending the Names Rule, the SEC rules podcast, webcasts and more.

September 25, 2023

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

Report contents

California passes climate disclosures and assurance

The ESG reporting landscape expands with the addition of two broad reaching state-level climate disclosure rules.

SEC amends the fund ‘Names Rule’

Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.

Podcast: Preparing for the SEC’s cyber and clawback rules

We discuss the key requirements and potential impacts of the SEC’s cybersecurity and compensation clawback rules.

FASB continues future software cost accounting debate

FASB made tentative decisions on software cost recognition and next steps for its project staff.

Navigating impairments in the current environment

We discuss recent developments in assessing goodwill, indefinite-lived assets and long-lived assets for impairment.

International ESG reporting: ISSB and ESRSs

KPMG professionals take a look at international ESG disclosure requirements that are likely to impact many US companies.

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