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This article provides updates on accounting, standard setting, and reporting developments for the second quarter. Topics include FASB standard setting and SEC activity.
Since GASB issued Statement 87, Leases, in June 2017, there have been several updates and one effective date delay. This article provides details.
This paper provides an overview of proposed and final standards issued by FASB from April to June 2022, along with recent updates on outstanding exposure drafts and ongoing projects.
Organizations that received PRF funds during the pandemic with a fiscal year ending December 31 should start compliance audits. Read on for details.
The SEC has proposed new rules and disclosures to give investors consistent, comparable, and reliable information on funds’ and advisers’ use of ESG factors.
This article provides details on a variety of topics addressed with the issuance of GASB Statement 99, Omnibus 2022, in April 2022.
Read on for a summary of NAIC activity or NAIC-related activity that occurred in April and May.
The long-anticipated proposed rule for the Enhancement and Standardization of Climate-related Disclosures for Investors (the "Proposed Rule") was released by the Securities and Exchange Commission (SEC) on Monday, March 21st, 2022[1]. The Proposed…
The Task Force on Climate-related Financial Disclosures (TCFD) officially went "live" on April 6, 2022, requiring many of the largest UK-registered businesses to disclose climate-related financial and process information. Below is a summary of the…
The push for ESG disclosures is accelerating, as a variety of stakeholders are interested in the ESG risks and the strategic responses of companies. ESG disclosures are central to providing senior management, investors, employees, regulators and…