AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more
Description
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 securities
For insights and tips on ESG reporting from Embark’s team of specialists:ESG Reporting Best Practices: Implementation & Beyond
For 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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