FRV Weekly | 11.17.2025
FRV Weekly reports on FASB ASU on purchased loans, Fair value measurement handbook updates, EU sustainability, insurance, M&A, corporate culture 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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FASB issues ASU on purchased loans
The ASU expands the use of the gross-up method under ASC 326 to certain acquired loans beyond those that are purchased financial assets with credit deterioration.
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Handbook: Fair value measurement
Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS® Accounting Standards.
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Sustainability reporting in the EU
US companies could be impacted by certain EU sustainability reporting regulations – notably the Corporate Sustainability reporting Directive (CSRD) and Corporate Due Diligence Directive (CSDDD).
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2025 Statutory accounting and reporting update
Get the latest on 2025 NAIC statutory accounting updates. We cover investments, reinsurance, IMR and more.
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Is the M&A market ready for lift off?
M&A is back, but the game has changed. We break down the new rules for creating value in a volatile dealmaking environment.
Insight
National Banking Symposium on Mergers and Acquisitions
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Corporate Culture Under Pressure: What Boards Can Do
Considerations for directors as they look to help ensure the company’s culture can stand up to pressure.
