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FRV Weekly | 12.08.2025

FRV Weekly reports on ASU on government grants, equity method and ICFR updated handbooks, CARB pausing SB-261, SEC reporting podcast, IFRS® Institute webcast and more.

FRV Weekly – Dec 08, 2025

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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 accounting for government grants

The ASU introduces an accounting model for business entities to account for government grants received

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Handbook: Equity method of accounting

Latest edition: Our in-depth equity method of accounting guide, providing examples and analysis.

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Handbook: Internal control over financial reporting

Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting.

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All about California’s climate laws

The laws require reporting about climate risks and GHG emissions for all US companies in scope – whether public or private. With companies getting ready to report, we keep you up to date with the latest news.

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The deal is done – now comes SEC reporting

An SEC veteran shares the playbook for Rule 3-05 filings and the unwritten rules for navigating the waiver process.

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December 10, 2025 | IFRS® Institute: Year-End Update 2025

IFRS webcast summarizing new standards and amendments, adoption of IFRS 18 and IFRS 19, explaining recent regulatory developments relevant to Foreign Private Issuers, and describe highlights from the 2025 AICPA Conference on Current SEC and PCAOB Developments.

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