Accounting Matters artwork

New ASUs and CSDDD

Accounting Matters

English - January 12, 2024 19:58 - 9 minutes - 8.24 MB - ★★★★★ - 62 ratings
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Previous Episode: CA Climate Bills SB 253 and SB 261
Next Episode: Meet the EU’s CSRD & ESRS, Part 1 (Re-Run)

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:


The invalidation of the SEC's share repurchase rule by the U.S. Court of Appeals.CorpFin’s statement on the SEC's cybersecurity disclosure rule.Two new accounting standards by FASB: ASU 2023-09, revising income tax disclosures, and ASU 2023-10, addressing accounting for and disclosure of crypto assets.The provisional agreement on the EU's Corporate Sustainability Due Diligence Directive, focusing on human rights and environmental impacts in business value chains.


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


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