FRV Weekly | 09.15.25
FRV Weekly reports on Q3 Quarterly Outlook, tariff disclosures in Q2, updates to our Impairment handbook, California climate laws, insurance, IFRS® Perspectives and more.
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FRV Weekly
This week’s FRV Weekly newsletter summarizes the latest news, analysis and insights from KPMG Financial Reporting View.
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Q3 2025 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Effects of tariffs on SEC quarterly disclosures
Understand how evolving trade and tariff policy changes can affect your SEC disclosure obligations.
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Handbook: Impairment of nonfinancial assets
KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.
Resource
Insurance: NAIC 2025 Summer meeting
We report on actions and discussions on conference calls and at the NAIC 2025 Summer meeting.
Insight
IFRS® Perspectives
Update on IFRS Accounting and Sustainability Standards in the US
Insight
2025 Audit Committee Survey Insights
Key challenges, concerns, and priorities impacting audit committee agendas.
