Episodes
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Want to know what’s happening in accounting and finance today? Then join Adam Olsen and Nicole Harger for this episode of AM Now, where they discuss:
CA SB 253 and SB 261, requiring certain U.S. companies to disclose their complete GHG emissions across their value chains as well as climate-related risks The EU Commission consultation to enhance sustainable financial disclosure practices, particularly focusing on the Sustainable Finance Disclosure Regulation (SFDR)The IASB announcement on proposed changes to IFRS Accounting Standards, aimed at improving clarity and addressing minor unintended issues within the regulationsThe proposed rule and form amendments from the SEC on enhancing filer access to and management of accounts on the EDGAR systemFor more information on these and related topics:
California Governor Commits to Sign Climate Disclosure Bills into Law
Targeted consultation on the implementation of the Sustainable Finance Disclosures Regulation (SFDR)
SEC Proposes Improvements to EDGAR Filer Access and Account Management
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As comprehensive as your financial reporting should be, it’s not the end-all-be-all. In fact, as we dicsuss in this episode of the Accounting Matters podcast, plenty can slip through the GAAP cracks, making non-GAAP measures/disclosures critical for stakeholders. So join us for a lively convo on these measures, including some key best practices and insights from Embark’s troop of SEC reporting dynamos.
For more information on non-GAAP financial measures and related topics:
SEC: Non-GAAP Measures
Get to Know SEC Reporting Requirements: Forms, Disclosures, and More
Your First SEC Filing: Get to Know the S-1
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Pull up a chair, good friend, because Embarker Matt Fisser is back with even more news from the accounting and finance world, including:
The FASB Board’s recent deliberation on accounting for and disclosing crypto assets, also confirming the scope of the proposed ASUThe SEC’s Division of Corporate Finance released an illustrative letter with sample comments to guide companies in their use of XBRL and Inline XBRLFor more information on these and related topics:
FASB Project Update: Accounting for and Disclosure of Crypto Assets
SEC: Sample Letter to Companies Regarding Their XBRL Disclosures
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Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:
An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures. A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.For more information on these and related topics:
Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital
FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures
Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition
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The digital world is bananas. You’ve seen The Matrix, right? Countless bad peeps with bad intentions, all staring lovingly at your critical business data – and not in a good way. So join us for this very special episode of the Accounting Matters podcast as we dive into the new SEC cybersecurity rules, why they’re so essential, and, perhaps most importantly, what they mean for your company and financial reporting.
For more information on the SEC cybersecurity rules:
Understanding the SEC Cybersecurity Rules and What They Mean for Companies
SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies
SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure
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Guess what? Embarkers Adam Olsen and Nicole Harger are back at it with this week’s goings-on in accounting and finance, including:
The FASB’s recent Accounting Standards Update 2023-05 aimed at enhancing transparency and consistency in financial reporting for joint ventures.New SEC rules and amendments under the Advisers Act designed to provide better safeguards for investors and ensure greater transparency in the private fund sector.The SEC’s announcement on reopening the comment period for its "Safeguarding Advisory Client Assets" proposal.For more information on these and related topics:
FASB: ASU 2023-05, Business Combinations–Joint Venture Formations
SEC Enhances the Regulation of Private Fund Advisers
SEC: Safeguarding Advisory Client Assets; Reopening of Comment Period
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Join AM Now hosts Adam Olsen and Nicole Harger for another dose of what’s happening in accounting and finance these days, including:
Highlights from the recently released third annual FASB Investor Outreach Report, which sheds light on the Financial Accounting Standards Board's engagement with investors Overview of the EU's Carbon Border Adjustment Mechanism (CBAM) and the European Commission’s new reporting rules for importers involved in CBAMThe future of the SASB Standards amidst the recent advancements by the ISSB’s IFRS S1 and S2For more information on these and related topics:
The FASB Investor Outreach Report, 2022-2023
Commission adopts detailed reporting rules for the Carbon Border Adjustment Mechanism’s transitional phase
Future of the SASB Standards: What you need to know for 2023 disclosure
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Startups have a lot going on. A lot. But all the growth in the world won’t matter if you aren’t building a solid accounting and reporting foundation. Enter our new Start-Up Company Series of episodes, focusing on financial reporting basics – the balance sheet this go-around. So join Embarkers Adam Olsen, Zac Smith, and Mack Martinez for insights, tips, and best practices specifically for startups. Dig in!
For more information on startup- and reporting-related topics:
6 Ways to Improve the Reporting Side of Your Record to Report Process
Chart of Accounts Examples, Template, and Tips
Managing Growth: 7 Critical Questions CFOs Should Ask
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To state the obvious, rev rec has some teeth. But construction and engineering companies face even more potential potholes than most thanks to a nuanced industry filled to the brim with complex contracts. That's why Embarkers Adam Olsen, Zac Smith, and Donald Thomas devoted an entire Accounting Matters episode on 606 issues for construction and engineering companies. Enjoy!
For more information on ASC 606 and related topics:
Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs
ASC 606, Revenue from Contracts with Customers
For more information on carbon accounting and related topics:
Carbon Credit Accounting: Considerations for Environmental Credits
Why ESG Is So Important to Your Organization's Future
ESG Reporting Best Practices: Implementation & Beyond
GHG Inventory Development Process and Guidance
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Once again, AM Now hosts Adam Olsen and Matt Fisser are here to deliver news from the accounting and finance world, including:
Warnings from the PCAOB and SEC on “assurance” work for crypto companiesThe IASB recently released amendments to IAS 21, the effects of changes in foreign exchange ratesThe IAASB’s unanimous thumbs up to the ISSA 5000 draft, General Requirements for Sustainability Assurance EngagementUpdate on the two key California bills on climate reporting, SB 253 and SB 261For more information on these and related topics:
SEC: The Potential Pitfalls of Purported Crypto “Assurance” Work
IFRS Project: Lack of Exchangeability (Amendments to IAS 21)
Understanding International Standard on Sustainability Assurance 5000
California Emissions Reporting Bill Would Go Further Than SEC
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Your AM Now hosts Adam Olsen and Matt Fisser are back this week to deliver more news from the accounting & finance world, including:
The finalization of the European Sustainability Reporting Standards (ESRS)ISSB on the importance of interoperability between climate disclosure standardsUK plans to create Sustainability Disclosure Standards (UK SDS)Final rule on cybersecurity from the SECMore on the FASB project on the disaggregation of certain income statement expensesFor more information on these and related topics:
The Commission adopts the European Sustainability Reporting Standards
European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment
UK Sustainability Disclosure Standards
SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies
FASB: Disaggregation—Income Statement Expenses
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Building on our recent “GHG 101 – Introduction to Carbon Accounting” episode, Embarkers Adam Olsen, Zac Smith, and Fabian Garavito roll up their sleeves a bit higher this week. Want to know what emission factors involved in GHG (greenhouse gas) accounting and reporting mean for your accounting and reporting functions going forward? You came to the right place…so dig in!
For more information on carbon accounting and related topics:
Carbon Credit Accounting: Considerations for Environmental Credits
Why ESG Is So Important to Your Organization's Future
ESG Reporting Best Practices: Implementation & Beyond
GHG Inventory Development Process and Guidance
Connect with Embark on:
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Once again, your AM Now hosts Adam Olsen and Nicole Harger are here to discuss recent accounting news, including:
Newest update from the FASB, ASU 2023-03SEC sample letter on China-related disclosuresESMA on sustainability disclosures in prospectusesISSB proposed IFRS sustainability disclosure taxonomyIOSCO’s key endorsement of the ISSB’s sustainability-related financial disclosuresFor more information on these and related topics:
FASB: Accounting Standards Update No. 2023-03
SEC: Sample Letter to Companies Regarding China-Specific Disclosures
ESMA provides insights into the expected sustainability disclosures in prospectuses
ISSB to publish Proposed IFRS Sustainability Disclosure Taxonomy
IFRS Sustainability Disclosure Standards endorsed by international securities regulators
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As if ASC 606 wasn’t complicated and challenging enough! Software companies face even higher hurdles than most thanks to a nuanced industry filled to the brim with complex arrangements. But have no fear because Embarkers Adam Olsen, Zac Smith, and Donald Thomas have your back in this episode of the Accounting Matters podcast, packed with insights and best practices to ease your rev rec woes.
For more information on ASC 606 and related topics:
Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs
ASC 606, Revenue from Contracts with Customers
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Ready for some hot accounting topics? Join hosts Adam Olsen and Matt Fisser as they discuss what’s happening in accounting these days, including:
Recent money market reforms from the SECThe SEC’s proposed amendments to broker-dealersThe GASB’s newly published guide on leases and IT subscriptionsFor more information on these and related topics:
SEC Adopts Money Market Fund Reforms and Amendments to Form PF Reporting
SEC Proposes Rule Amendments to the Broker-Dealer Customer Protection Rule
GASB, Implementation Guide No. 2023-1
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AM Now hosts Adam Olsen and Nicole Harger are at it again, delivering yet another round of critical updates from the accounting world, including:
The FASB’s proposed standard update to improve the accounting for purchased financial assets under ASC 326A quick recap of the recent Private Company Council (PCC) meeting held at the end of JuneThe IFRS Foundation takes over the monitoring of sustainability reporting progress from the TCFD.For more information on these and related topics:
Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326)
PCC Meeting Recap
IFRS to Take Over Responsibilities of the TCFD
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Are you a public entity? And have you acquired – or will acquire – a significant business? Well, then do we have a stout SEC reg for you. Meet S-X Rule 3-05, a key piece of regulation registrants must know to file financial statements for an acquired business. And wouldn’t you know it – Embarkers Adam Olsen and Zac Smith cover that very topic on this episode of Accounting Matters. So pull up a seat and join us!
For more information on S-X Rule 3-05 and acquisitions:
Financial Disclosures about Acquired and Disposed Businesses
Purchase Accounting: Adjustments & Accounting for M&As
Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details
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AM Now hosts Nicole Harger and Matt Fisser break down this week’s news on the accounting front, including:
The IFRS announced it officially launched its new global sustainability and climate disclosure standards (GSCR).The SEC reopened its comment period for its proposed rule on position reporting of large security-based swap positions.PCAOB issues a proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysisA summary of the recent Audit Committee Spotlight issued by the PCAOBFor more information on these and related topics:
IFRS Releases Global Sustainability and Climate Reporting Standards
SEC Reopens Comment Period for Position Reporting of Large Security-Based Swap Positions
PCAOB on improved audit clarity when using technology-assisted analysis
PCAOB: June 2023 Spotlight, Audit Committee Resource
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Accounting for GHG (greenhouse gasses) is exactly how you think it is – unfamiliar and complex. And, like it or not, it’s going to be a requirement for many businesses soon. So join Embarkers Adam Olsen, Zac Smith, and Fabian Garavito for a discussion on carbon accounting, the common frameworks and disclosures in place, and what you need to do to help your business capture and report the right data.
For more information on carbon accounting and related topics:
Carbon Credit Accounting: Considerations for Environmental Credits
Why ESG Is So Important to Your Organization's Future
ESG Reporting Best Practices: Implementation & Beyond
GHG Inventory Development Process and Guidance
Connect with Embark on:
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In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:
The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and moreContinued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments. The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this monthRecently issued observations from the PCAOB related to public company audits involving crypto assetsFor more information on these and related topics:
SEC Spring 2023 Reg-Flex Agenda
Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)
IFRS: General Sustainability-related Disclosures
PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets
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