AM Now EP 10.10.23: FASB Updates, CA SB 253 & 261, the UK’s New Sustainability Reporting Framework

Don’t fear, friends…Embarkers Adam Olsen and Matt Fisser are back with what’s going on in accounting and finance this week, including:

  • ASU 2023-06, the FASB’s response to the SEC’s Disclosure Update and Simplification Initiative.
  • The FASB’s Oct 4 meeting focused on two key items: Codification improvements and EITF Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
  • California’s forward-looking, trend-setting climate reporting bills, SB 253 and SB 261.
  • The final edition of the UK’s Transition Plan Taskforce (TPT) Disclosure Framework, aimed at establishing a top-tier standard for companies to develop and report their climate transition plans.

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