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2024

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FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)Highlights of the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 15, 2024)FASB Proposes Guidance on the Measurement of Credit Losses for Certain Entities (December 10, 2024)FASB Issues Final Standard on Induced Conversions of Convertible Debt Instruments (December 3, 2024)FASB Proposes Guidance on the Accounting for Government Grants (November 26, 2024)FASB Invites Stakeholders to Comment on Financial Key Performance Indicators (November 25, 2024)FASB Proposes Improvements to Interim Reporting Requirements (November 18, 2024)FASB Issues Final Standard on Disaggregation of Income Statement Expenses (DISE) (November 8, 2024)FASB Proposes Guidance on the Accounting for and Disclosure of Software Costs (November 5, 2024)FASB Proposes Clarifications to the Accounting for Share-Based Consideration Payable to a Customer (October 1, 2024)#DeloitteESGNow — California Climate Legislation Update — Reporting Deadlines Remain Unchanged Under SB-219 (October 1, 2024)FASB Proposes Improvements to Hedge Accounting Guidance (September 30, 2024)Mind the Non-GAAP: SEC Staff Clarifies Considerations Related to Segment Disclosures Under ASU 2023-07 (August 28, 2024)FASB Proposes Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment From a Customer in a Revenue Contract (August 2, 2024)FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses (DISE) (June 28, 2024)#DeloitteESGNow — Unpacking the Double Materiality Assessment Under the E.U. Corporate Sustainability Reporting Directive (June 27, 2024)AICPA Releases Working Draft of Two Revised Chapters for Next Edition of Accounting and Valuation Guide (June 27, 2024)FASB Makes Tentative Decisions Related to the Accounting for and Disclosure of Software Costs (June 25, 2024)Highlights of Recent PCAOB Standard-Setting and Rulemaking Activities (June 18, 2024)FASB Issues ASU to Remove Concepts Statement References From Codification (April 24, 2024)Frequently Asked Questions About Implementation of the FASB’s New Crypto Assets Standard (April 2, 2024; Updated July 17, 2024)FASB Issues Guidance on Profits Interest Awards (March 22, 2024)Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule (March 15, 2024; Updated April 8, 2024)Executive Summary of the SEC’s Landmark Climate Disclosure Rule (March 6, 2024; Last Updated April 8, 2024)#DeloitteESGNow — FASB Makes Additional Tentative Decisions Related to the Accounting for Environmental Credit Programs (February 22, 2024)SEC Issues Final Rule Related to SPACs, Shell Companies, and Projections (February 6, 2024)FASB Issues ASU on Income Tax Disclosures (January 18, 2024)