AM Now EP 4.03: New ASU on Proportional Amortization, COSO ESG Guidance, FASB Projects Update, and more!

In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s going on in the world of accounting and finance, including:

  • ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
  • Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
  • COSO guidance on effective internal controls over sustainability reporting (ICSR)

But why stop there? Check out some additional resources on these and other related topics:


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