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

FASB has issued an exposure draft that would extend the effective date for ASU 2020-04 and expand the definition of SOFR, the replacement reference rate.

This article provides details on a variety of topics addressed with the issuance of GASB Statement 99, Omnibus 2022, in April 2022. 

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. 

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

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.