Accounting Matters

Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including: 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 Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts and Spotify.

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 Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube 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: 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 Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts and Spotify.

Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including: For more information on these and related topics: SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors SEC climate disclosure rule faces legal gantlet Digital assets addressed by FASAB FAF Wants to Know How the Private Company Council Can Be More Effective Corporate Transparency Act Ruled Unconstitutional IASB consults on proposals to improve reporting of acquisitions Canada Releases Proposed IFRS-Based Sustainability Reporting Standards Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.

In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.

As always, your AM Now hosts Adam Olsen and Nicole Harger are back with the week’s biggest accounting and finance stories, including: For more information on these and related topics: SEC Open Meeting Agenda, 3/6/2024 IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards Climate action: Council and Parliament agree to establish an EU carbon removals certification framework EU Adopts New Law to Protect Consumers Against Misleading Green Claims Scope Application of Profits Interest Awards: Compensation—Stock Compensation (Topic 718) Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair! For more information on buy-side transactions and related topics: Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions Purchase Accounting: Valuations, Adjustments & Accounting for M&As Post-Merger Integration Checklist Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

Just as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on: For more information on these and related topics: SEC Proposes Rule to Raise Threshold for Qualifying VC Funds Agenda - Meeting of SEC Small Business Capital Formation Advisory Committee BOI: Beneficial Ownership Information Malaysia Launches Consultation on Adoption of IFRS Sustainability Reporting Standards Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.

Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including: For more information on these and related topics: FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements NY Senate Bill S897A NY Senate Bill S5437 China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies Statement on Final Rules Regarding the Further Definition of a Dealer-Trader Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

It’s once again time for your AM Now hosts Adam Olsen and Matt Fisser to deliver what’s going on in accounting and finance this week, including stories on: For more information on these and related topics: SEC Adopts Rules to Enhance Investor Protections Relating to SPACs, Shell Companies, and Projections EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors FASB Past Meetings Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

In this episode of 'Accounting Matters,' we guide private companies through key accounting developments, covering standards like CECL, simplified goodwill impairment, and supplier finance program disclosures. Additionally, we discuss what lies ahead in the new year.

Your trusty AM Now hosts Adam Olsen and Nicole Harger are serving up yet another episode of tasty accounting and finance stories for you, including: For more information on these and related topics: Segments, Taxes, SAB 74 and More EFRAG’s Public Consultation on Two Exposure Drafts on Sustainability Reporting Standards for SMEs France Introduces Possible Jail Time As Penalty For Non-Compliance With Sustainability Disclosure Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

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 Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

Your AM Now hosts Adam Olsen and Nicole Harger kick off 2024 with another episode of accounting and finance stories you need to hear, including: For more information on these and related topics: US court slaps down stock buyback rule over SEC 'defects' SEC: Cybersecurity Disclosure FASB: Accounting standards updates issued (2023) EU Lawmakers Reach Deal on New Environmental, Human Rights Sustainability Due Diligence Law Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

In this episode of Accounting Matters, Adam and Nicole dissect California's Climate Accountability Package, focusing on Senate Bills 253 and 261. They unravel the mandatory disclosure of greenhouse gas emissions, including Scope 1, Scope 2, and Scope 3, for companies operating in the state. We provide valuable insights into compliance challenges, the role of the California Air Resources Board, and the implications of potential fines for noncompliance. Whether you're a seasoned professional or new to sustainability compliance, tune in for succinct discussions demystifying the intricate landscape of California's climate legislation. Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

In this episode of Accounting Matters, Adam and Nicole dive into the complexities of audit preparation for companies closing their books in 2023. Drawing from their extensive public accounting experience, they explore common challenges, such as headcount shortages and the impact of significant transactions on readiness. We also discuss the importance of documentation, effective auditor collaboration, and strategies to meet crucial deadlines. Whether you're a seasoned professional or new to the industry, tune in for valuable insights on navigating the intricate landscape of audit readiness and ensuring a smoother process for your company. Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

As always, your AM Now hosts Adam Olsen and Nicole Harger are here delivering this week’s accounting and finance news, including: For more information on these and related topics: SEC Proposed Climate Change Disclosures Put CFOs Under the Spotlight New proposed reporting framework from the AICPA for issuers of stablecoins FASB: Tentative Board Decisions Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

In this episode of 'Accounting Matters,' we provide a thorough recap of the 2023 AICPA Conference on Current SEC and PCAOB Developments. So join us as we cover key insights such as risk assessment in financial reporting, high-quality accounting standards, and emerging trends in ESG reporting and more! Connect with Embark on: LinkedInInstagramTwitterFacebookYouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.