Accounting Matters

AM Now 5.02.23: New EITF Project, the SEC on LIBOR, Clawback Update, Sustainability Reporting


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In this week’s AM Now, hosts Adam Olsen and Matt Fisser cover a veritable cornucopia of accounting topics, including:


  • The FASB added a new project to its Emerging Issues Task Force – induced conversion accounting on certain settlements of convertible debt instruments that occur on terms that differ from the stated contractual conversion provisions. Now that’s a mouthful.
  • The SEC’s recently issued investor bulletin highlighting the ongoing transition from LIBOR
  • The SEC extended the time period for its review of proposed rule changes by national exchanges relating to executive incentive compensation clawbacks. 
  • A slew of sustainability reporting updates

So join the fun!


ESG Reporting Best Practices: Implementation & Beyond

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

What You Need to Know About the End of LIBOR – Investor Bulletin

SEC Extends Time for Review of NYSE and Nasdaq Clawback-Related Listing Standards


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