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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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Just as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on:
The SEC proposal on increasing the threshold for qualifying venture capital fundsThe Small Business Capital Formation Advisory Committee discusses updates to the Accredited Investor Definition and examines the current state of the IPO marketFinCEN's new BOI reporting requirement targets small businesses to enhance financial transparency, with certain exemptions and deadlines for compliance.The IASB delays the release of a new standard, expected to be IFRS 19, aimed at simplifying financial disclosures for subsidiaries without public accountability.Malaysia is considering adopting ISSB standards for sustainability reporting, seeking public feedback on implementation, with a phased approach for mandatory compliance.For more information on these and related topics:
SEC Proposes Rule to Raise Threshold for Qualifying VC Funds
Agenda - Meeting of SEC Small Business Capital Formation Advisory Committee
BOI: Beneficial Ownership Information
Malaysia Launches Consultation on Adoption of IFRS Sustainability Reporting Standards
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Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.
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Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including:
Updates from the recent FASB Board meeting on Topic 815, Hedge Accounting ImprovementsNew York's S5437 and S897A bills push for pioneering sustainability disclosures in the finance and corporate sectors.China enforces sustainability reporting for all listed companies, setting a new global standard in ESG transparency.The SEC's new rules expand the 'dealer' definition, enhancing oversight of significant market participants for market integrity.For more information on these and related topics:
FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements
NY Senate Bill S897A
NY Senate Bill S5437
China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies
Statement on Final Rules Regarding the Further Definition of a Dealer-Trader
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It’s once again time for your AM Now hosts Adam Olsen and Matt Fisser to deliver what’s going on in accounting and finance this week, including stories on:
The SEC adopted final rules to enhance disclosures and provide additional investor protections in IPOs by SPACs and in de-SPAC transactions.The postponement of certain CSRD elements by two years, including sector-specific sustainability disclosures and sustainability reporting from companies outside the EU. The latest developments from the FASB and their most recent board meeting held on January 31, 2024.For more information on these and related topics:
SEC Adopts Rules to Enhance Investor Protections Relating to SPACs, Shell Companies, and Projections
EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors
FASB Past Meetings
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In this episode of 'Accounting Matters,' we guide private companies through key accounting developments, covering standards like CECL, simplified goodwill impairment, and supplier finance program disclosures. Additionally, we discuss what lies ahead in the new year.
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Your trusty AM Now hosts Adam Olsen and Nicole Harger are serving up yet another episode of tasty accounting and finance stories for you, including:
SEC registrants should expect a significant uptick in their Staff Accounting Bulletin SAB 74 disclosures due to the impending adoption of numerous Accounting Standard Updates (ASUs).EFRAG has initiated a public consultation on two Exposure Drafts – ESRS LSME ED and VSME ED – for sustainability reporting standards.EU member states are currently transposing the CSRD into their own national law and must complete the process no later than July 6th of this year.For more information on these and related topics:
Segments, Taxes, SAB 74 and More
EFRAG’s Public Consultation on Two Exposure Drafts on Sustainability Reporting Standards for SMEs
France Introduces Possible Jail Time As Penalty For Non-Compliance With Sustainability Disclosure
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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
Connect with Embark on:
LinkedInInstagramTwitterFacebookYouTubeListen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.
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