Accounting Matters

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:

  • ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
  • Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
  • COSO guidance on effective internal controls over sustainability reporting (ICSR)

But why stop there? Check out some additional resources on these and other related topics:

ASU 2023-02, Investments—Equity Method and Joint Ventures
CECL – Private Companies, It’s Your Turn Now
Preparing for the Current Expected Credit Loss (CECL) Model
COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)

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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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