Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:

• Update on FASB’s discussion on accounting for government grants
• Another update from FASB, this time on ASC 815—Derivatives and Hedging
• FASB’s redeliberations on the Interim Reporting (Topic 270) ASU
• The SEC’s adoption of amendments to a rule under the Investment Advisers Act of 1940
• The European Council’s official adoption of the revised Energy Performance of Buildings Directive (EPBD)

For insights, tips, and a handy cash flow model template from Embark’s team of gurus:
13-Week Cash Flow Forecast Model Template

For more this week’s topics:

FASB—Accounting for Government Grants

FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24)

Exemption for Certain Investment Advisers Operating Through the Internet

Questions and Answers on the revised Energy Performance of Buildings Directive

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You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.

For more information on CSRD, ESRS, and related topics:

The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills

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Listen to Accounting Matters on Apple Podcasts and Spotify.

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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Listen to AM Now on Apple Podcasts and Spotify.