{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"FASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber Rules","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/0e5ca677\"></iframe>","width":"100%","height":180,"duration":532,"description":"Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:\n\nThe FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.\nTentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.\nAnother FASB tentative decision, determining the acquirer in the acquisition of a VIE.\nTargeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.\nA Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.\nCA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.\nDiscussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC’s new cybersecurity disclosure rules.\n\nFor more on this week’s topics:\nFASB Issues New and Final Chapter of Its Conceptual Framework: Measurement\nFASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)\nIASB issues annual improvements to IFRS Accounting Standards\nS&P 500 ESG Reporting and Assurance Analysis\nAct to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHG\nPublic Company Cybersecurity Disclosures; Final Rules\n\nConnect with Embark on: \nLinkedIn\nInstagram\nTwitter\nFacebook\nYouTube\n\nListen to AM Now on Apple Podcasts and Spotify.","thumbnail_url":"https://img.transistorcdn.com/DlN6VFUkE7QtJKeXEqMxsajkN_iTQ4u_4mD0blVYaWo/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}