AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more

Accounting Matters

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 rules
• FASB has issued the first two Accounting Standards Updates of 2024
• FASB’s tentative decisions on its accounting for internal-use software costs project
• Update on FASB’s proposal over disclosures of the disaggregation of income statement expense
• The 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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