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2023

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FASB Issues Final Standard on Crypto Assets (December 15, 2023)Highlights of the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 10, 2023)FASB Issues Final Standard on Improvements to Reportable Segment Disclosures (November 30, 2023; Last Updated September 10, 2024)Highlights of Recent PCAOB Standard-Setting Activities (November 10, 2023)#DeloitteESGNow — FASB Makes Tentative Decisions Related to the Accounting for Environmental Credit Programs (October 25, 2023)FASB Approves Changing U.S. GAAP Presentation and Disclosure Requirements if Related SEC Regulations Are Removed (October 12, 2023)#DeloitteESGNow — The Sweeping Impacts of California’s Climate Legislation (October 10, 2023; Last Updated December 19, 2023)FASB Directs Staff to Draft Final Standard on Crypto Assets (September 11, 2023)FASB Issues Final Standard on Joint Venture Formations (September 8, 2023)#DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (August 17, 2023; Updated February 23, 2024)FASB Proposes Enhancements to Disclosures Related to Disaggregation of Income Statement Expenses (DISE) (August 8, 2023)SEC Issues New Requirements for Cybersecurity Disclosures (July 30, 2023; Updated December 19, 2023)FASB Proposes Amendments to the Accounting for Purchased Financial Assets (July 7, 2023)#DeloitteESGNow — Global ESG Disclosure Standards Converge: ISSB Finalizes IFRS S1 and IFRS S2 (June 30, 2023)FASB Proposes Clarifications to Scope Guidance on Profits Interest Awards (May 12, 2023)FASB Authorizes Staff to Draft Final Standard on Joint Venture Formations (May 11, 2023)FASB Votes to Issue Exposure Draft on Enhancing the Disaggregation of Expenses in the Footnotes to Public Business Entities’ Income Statements (May 1, 2023)Frequently Asked Questions About the Stock Buyback Tax Under the Inflation Reduction Act of 2022 (April 27, 2023)AICPA Updates Practice Aid on Digital Assets, and Other Crypto Accounting Hot Topics (April 25, 2023)#DeloitteESGNow — Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR) (April 21, 2023)FASB Issues Guidance on Common-Control Lease Arrangements (March 28, 2023)FASB Proposes Guidance on Crypto Assets (March 27, 2023)FASB Proposes Amendments to Income Tax Disclosure Requirements (March 22, 2023)#DeloitteESGNow — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies (January 9, 2023)