{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"FASB Updates, AICPA Cheap Stock Guide, Int’l ESG Reporting News & More","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/1a0a9dbe\"></iframe>","width":"100%","height":180,"duration":436,"description":"Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including:\n\nFASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs\nProgress on FASB’s project for disaggregation of income statement expenses\nSneak peek at the AICPA’s update to their Valuation of Privately Held Company Equity Securities Issued as Compensation—aka the Cheap Stock Guide.\nAnnounced improvements to the SEC website\nNew interpretive guidance from the SEC to clarify its recent cybersecurity rules\nIASB finalizing the revision of IFRS Practice Statement 1, Management Commentary\nISSB’s plan to harmonize and consolidate the global sustainability disclosure landscape \nUpdate on the FTC rule effectively banning noncompete agreements in the US\n\nFor more on this week’s topics:\nFASB: Tentative Board Decisions, Accounting for and Disclosure of Software Costs\nFASB: Tentative Board Decisions, Disaggregation—Income Statement Expenses\nWorking Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide\nSEC Updates Website to Improve Compliance, Functionality, and User Experience\nCyber Update: SEC Issues New Guidance on Cybersecurity Incident Disclosure\nIASB agrees to finalise the revision of the Management Commentary Practice Statement\nISSB delivers further harmonisation of the sustainability disclosure landscape\nFederal judge partially blocks U.S. ban on noncompetes\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}