AM Now EP 9.07.23: Updates from ISSB on Sustainability, FASB on Conceptual Framework & Income Taxes
September 7, 20237m 51sbonus
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Show Notes
Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:
- An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
- The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures.
- A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.
For more information on these and related topics:
Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital
FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures
Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition
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Topics
accountingfinancebusiness