FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol
Update: 2024-08-07
Description
Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:
- The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.
- The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.
- The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures
- The proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.
- The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.
For more on this week’s topics:
IFRS, Rate-Regulated Activities
IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements
Greenhouse Gas Protocol, Corporate Standard Frequently Asked Questions
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