Accounting Matters Embark

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 priorities
Want 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 Rules

For 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 Template

For 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 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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Listen to AM Now on Apple Podcasts and Spotify.