Accounting Matters

In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:

  • The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and more
  • Continued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments.  
  • The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this month
  • Recently issued observations from the PCAOB related to public company audits involving crypto assets

For more information on these and related topics:

SEC Spring 2023 Reg-Flex Agenda
Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)
IFRS: General Sustainability-related Disclosures
PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets

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What is Accounting Matters?

Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark.

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