AM Now EP 9.27.23: FASB Update on Software Costs, EITF on Conversion Guidance, and Income Tax Disclosures

If you want to know what’s going on this week in accounting and finance, Adam Olsen and Nicole Harger have your back with some critical updates, including:

  • An update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.
  • Decisions from the Emerging Issues Task Force (“EITF”) that, if a consensus is reached, would require entities to apply the pre-existing contract approach when accounting for induced conversions of cash convertible debt instruments
  • The SEC’s issuance of their fund “names rule” amendments

For more information on these and related topics:


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