Skip to Main Content
The long-awaited SEC final rule on climate disclosure was unexpectedly delayed due to a technical glitch. The more aggressive targets of European regulators also have encountered speed bumps. Given the results of the U.S. midterm elections, global inflation, and economic uncertainty, will environmental, social, and governance (ESG) financial statement mandates have the same urgency in 2023? This article highlights recent regulatory developments for public companies and ERISA plans.
FASB has approved narrowly focused accounting guidance for certain digital assets with a final ASU expected in the fourth quarter. Read on…
FASB has issued its first-ever guidance providing recognition and initial measurement for joint ventures. Read on for details on the…
ASU 2021-08, which offers guidance on contract assets and liabilities acquired in a business combination, is now effective for PBEs. Read…
The SEC has approved a final rule that significantly expands oversight, disclosure, and audit requirements for private funds. Read on for…
A FASB exposure draft would require PBEs to disclose additional info about the types of expenses included in expense line items. Read on…
This article provides details on ESG developments involving the SEC, the ISSB, and European Union standard setters for 2Q 2023. Read on for…