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Coming to you live from Workiva Amplify! Join your hosts Adam and Allison as they dive into the recent EFRAG study unpacking key findings from companies navigating their early implementation of the EU's CSRD.
EFRAG Study on Early Implementation of ESRS
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Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:
The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: DisclosuresThe proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.For more on this week’s topics:
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606)
IFRS, Rate-Regulated Activities
IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements
Greenhouse Gas Protocol, Corporate Standard Frequently Asked Questions
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Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience.
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Tune into Accounting Matters as we speak about ASU 2024-01. Adam and Nicole explore how the latest profits interest guidance impacts your business & provide results-driven approaches.
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Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:
The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.Targeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.A Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.CA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.Discussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC’s new cybersecurity disclosure rules.For more on this week’s topics:
FASB Issues New and Final Chapter of Its Conceptual Framework: Measurement
FASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)
IASB issues annual improvements to IFRS Accounting Standards
S&P 500 ESG Reporting and Assurance Analysis
Act to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHG
Public Company Cybersecurity Disclosures; Final Rules
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On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way.
You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/theater/
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Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including:
FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costsProgress on FASB’s project for disaggregation of income statement expensesSneak peek at the AICPA’s update to their Valuation of Privately Held Company Equity Securities Issued as Compensation—aka the Cheap Stock Guide.Announced improvements to the SEC websiteNew interpretive guidance from the SEC to clarify its recent cybersecurity rulesIASB finalizing the revision of IFRS Practice Statement 1, Management CommentaryISSB’s plan to harmonize and consolidate the global sustainability disclosure landscape Update on the FTC rule effectively banning noncompete agreements in the USFor more on this week’s topics:
FASB: Tentative Board Decisions, Accounting for and Disclosure of Software Costs
FASB: Tentative Board Decisions, Disaggregation—Income Statement Expenses
Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide
SEC Updates Website to Improve Compliance, Functionality, and User Experience
Cyber Update: SEC Issues New Guidance on Cybersecurity Incident Disclosure
IASB agrees to finalise the revision of the Management Commentary Practice Statement
ISSB delivers further harmonisation of the sustainability disclosure landscape
Federal judge partially blocks U.S. ban on noncompetes
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Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including:
The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization.FASB’s Emerging Issues Task Force (EITF) recent deliberations on the existing accounting guidance for the determination of an accounting acquirer.The European Council’s announcement on its agreement with proposals to cut down on greenwashing and false environmental claims,The new and impressive Workiva Carbon solution, designed to help companies enhance their existing ESG & Sustainability platform to support global climate regulations.For more on this week’s topics:
FASB: Tentative Board Decisions, 6/12/24
EITF 6/14 Meeting Summary
EU Council Agrees on New Rules to Tackle Greenwashing in Product Green Claims
Workiva Launches New Carbon Data Management and Reporting Solution
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Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:
The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.For more on this week’s topics:
Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC
Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)
IFRS Foundation: Transition to integrated reporting
ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names
EFRAG Releases New ESRS Q And A Technical Explanations
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AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including:
The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instancesThe FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation review, and feedback on financial statement measurementIFRS 19—another new accounting standard from the IASBThe SEC’s action against audit firm BF Borgers for deliberately and systematically failing to meet PCAOB audit and review standardsTwo new research projects added to the ISSB’s list of prioritiesWant to completely transform your financial planning and decision-making? Then download our free resource, The CFO’s Guide to Implementing a Rolling Forecast, today.
For more on this week’s topics:
FTC Announces Rule Banning Noncompetes
FASB: Tentative Board Decisions 05-08-24
ISSB Explores Developing New Disclosure Standards for Biodiversity, Human Capital
IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard
SEC: Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC
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Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08.
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As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including:
A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements.The CSDDD was voted into adoption and will become law this year. Finally.A new guide from the IFRS Foundation and EFRAG to help companies navigate the new sustainability requirements.The FASB Private Company Council’s decision to pursue improvements to ASC 350-40, Internal-Use Software.Want to know the SEC’s final climate-related disclosure rules better? This webinar is for you:
Meet the SEC’s Final Climate-Related Disclosure RulesFor more this week’s topics:
IFRS 18 will improve communication in financial statements
European Commission: Corporate sustainability due diligence
IFRS Foundation and EFRAG publish interoperability guidance
PCC Meeting Recap: 4/18/2024
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Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:
Update on FASB’s discussion on accounting for government grantsAnother update from FASB, this time on ASC 815—Derivatives and HedgingFASB’s redeliberations on the Interim Reporting (Topic 270) ASUThe SEC’s adoption of amendments to a rule under the Investment Advisers Act of 1940The European Council’s official adoption of the revised Energy Performance of Buildings Directive (EPBD)For insights, tips, and a handy cash flow model template from Embark’s team of gurus:
13-Week Cash Flow Forecast Model TemplateFor more this week’s topics:
FASB—Accounting for Government Grants
FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24)
Exemption for Certain Investment Advisers Operating Through the Internet
Questions and Answers on the revised Energy Performance of Buildings Directive
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You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.
For more information on CSRD, ESRS, and related topics:
The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You
The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations
SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills
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Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:
Update on the legal proceedings surrounding the SEC’s climate-related disclosure rulesFASB has issued the first two Accounting Standards Updates of 2024FASB’s tentative decisions on its accounting for internal-use software costs projectUpdate on FASB’s proposal over disclosures of the disaggregation of income statement expenseThe SEC’s technical amendments in response to a Federal court's decision to vacate rule amendments on repurchases of an issuer’s equity securitiesFor insights and tips on ESG reporting from Embark’s team of specialists:
ESG Reporting Best Practices: Implementation & BeyondFor more this week’s topics:
The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means)
FASB Accounting Standards Updates: 2024-01, 2024-02
Accounting for and Disclosure of Software Costs
Tentative Board Decisions - Disaggregation of Income Statement Expenses
SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments
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Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including:
The SEC adopted final climate disclosure rules after receiving 24,000 comments.The SEC's climate rule faces legal challenges from fracking companies and critics.FASAB proposes guidance for reporting seized and forfeited digital assets.Financial Accounting Foundations seeks feedback on the PCC's effectiveness.A Court declares the CTA unconstitutional, impacting reporting mandates.IASB proposes amendments to IFRS 3 to enhance acquisition and impairment reporting.Canadian Sustainability Standards Board proposes sustainability reporting standards, seeking feedback.For more information on these and related topics:
SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors
SEC climate disclosure rule faces legal gantlet
Digital assets addressed by FASAB
FAF Wants to Know How the Private Company Council Can Be More Effective
Corporate Transparency Act Ruled Unconstitutional
IASB consults on proposals to improve reporting of acquisitions
Canada Releases Proposed IFRS-Based Sustainability Reporting Standards
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In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.
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In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.
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As always, your AM Now hosts Adam Olsen and Nicole Harger are back with the week’s biggest accounting and finance stories, including:
The 3/6 SEC meeting on the climate disclosure rulesRecap of the recent IFRS Sustainability SymposiumThe provisional agreement to establish an EU carbon removals certification frameworkAnti-greenwashing laws recently adopted by the European CouncilThe FASB’s recent board meeting discussing a final ASU on profits interest awardsFor more information on these and related topics:
SEC Open Meeting Agenda, 3/6/2024
IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards
Climate action: Council and Parliament agree to establish an EU carbon removals certification framework
EU Adopts New Law to Protect Consumers Against Misleading Green Claims
Scope Application of Profits Interest Awards: Compensation—Stock Compensation (Topic 718)
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A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!
For more information on buy-side transactions and related topics:
Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions
Purchase Accounting: Valuations, Adjustments & Accounting for M&As
Post-Merger Integration Checklist
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