{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"AM Now EP 4.03: New ASU on Proportional Amortization, COSO ESG Guidance, FASB Projects Update, and more!","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/471fb368\"></iframe>","width":"100%","height":180,"duration":495,"description":"In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s going on in the world of accounting and finance, including:\n\nASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method\nUpdates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets\nCOSO guidance on effective internal controls over sustainability reporting (ICSR)\n\nBut why stop there? Check out some additional resources on these and other related topics:\n\nASU 2023-02, Investments—Equity Method and Joint Ventures\nCECL – Private Companies, It’s Your Turn Now\nPreparing for the Current Expected Credit Loss (CECL) Model\nCOSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)\n\nConnect with Embark on: \nLinkedIn\nInstagram\nTwitter\nFacebook\nYouTube\n\nListen to AM Now on Apple Podcasts, Google Play, 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}