FRV Weekly | 12.01.2025
FRV Weekly reports on hedge accounting ASU, DISE, portfolio company accounting, IFRS® compared to US GAAP, ethical companies, webcasts 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 hedge accounting improvements
The ASU is intended to more closely align financial reporting with the economics of an entity’s risk management activities.
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Disaggregation of Income Statement Expenses (DISE)
ASU 2024-03 introduces new expense disaggregation disclosures.
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Portfolio companies: Acquisition to exit
Our Hot Topic provides critical insights into a portfolio company’s key accounting and reporting issues during a PE firm’s investment.
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December 4, 2025 | The Future of Sustainability Reporting: Unpacking the Revised ESRS and CSRD for US Companies
Webcast that talks through the ESRS changes with what it means for US companies
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Inside one of the world’s most ethical companies
Leaders from Cognizant reveal their playbook for staying ethical in an era defined by disruption.
