FRV Weekly reports on the 2024 KPMG US Impact Plan, updated handbooks, CDP on climate, IT controls and ICFR, EU AI Act insights, insurance and more.
FRV Weekly
This week’s FRV Weekly newsletter summarizes the latest news, analysis and insights from KPMG Financial Reporting View.
Download PDFHandbook: Tax credits
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
Handbook: Software and website costs
Latest edition: KPMG guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20.
Insurance: NAIC 2024 Spring meeting
We report on actions and discussions on conference calls, and at the NAIC 2024 Spring meeting.
CDP incorporates ISSB climate disclosures
Significant enhancements made to CDP reporting framework and platform aim to drive corporate environmental action.
Podcast: Scope of profits interest and similar awards
We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interest awards.
Handbook: Going concern
Latest edition: Our comprehensive guide to management’s going concern assessment.
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