This article provides updates on accounting, standard setting, and reporting developments for the second quarter. Topics include FASB standard setting and SEC activity.

The SEC has proposed new rules and disclosures to give investors consistent, comparable, and reliable information on funds’ and advisers’ use of ESG factors.

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…

Several significant changes have occurred in the past year related to ESG reporting. Read on for a look at ESG standards and frameworks. 

The SEC has proposed rules covering SPACs and IPOs and business combinations with private operating companies (de-SPAC transactions).

This article addresses key accounting and financial reporting considerations for public companies as they begin to prepare first quarter and year-end financial statements.

The SEC has released a 506-page proposal in response to investor and company requests for more standardized guidance on ESG issues.

Two recent SEC proposals would enhance and standardize disclosure for cybersecurity risk management, strategy, governance, and incident reporting.

Despite renewed demands for increased and more standardized disclosures on ESG issues, domestic regulatory action is slowly moving forward.

The SEC issued a proposal on March 9 to address cybersecurity threats, which pose an escalating risk to public companies, investors, and market participants.