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This publication briefly summarizes key issues and standard-setting developments related to the Greenhouse Gas (GHG) Protocol, a set of standards and related guidance under which entities account for and report emissions of seven GHGs: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulfur hexafluoride, and nitrogen trifluoride.

This Accounting Spotlight addresses frequently asked questions about the disclosure requirements of FASB Accounting Standards Update (ASU) No. 2024-03, Disaggregation of Income Statement Expenses.

This Roadmap discusses how companies account for and report direct (Scope 1) and indirect (Scope 2 and Scope 3) greenhouse gas (GHG) emissions under the GHG Protocol.

ASC 326 provides comprehensive guidance on recognizing and measuring credit losses related to financial assets measured at amortized cost (e.g., held-for-investment loans and held-to-maturity debt securities), net investments in leases, reinsurance recoverables, certain off-balance-sheet credit exposures (e.g., certain loan commitments), and available-for-sale (AFS) debt securities.