Accounting Matters

AM Now 6.21.23: Updates on the SEC Agenda, EITF, ISSB, Exchange Clawback Standards, and PCAOB/Crypto


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In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:


  • The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and more
  • Continued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments.  
  • The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this month
  • Recently issued observations from the PCAOB related to public company audits involving crypto assets


For more information on these and related topics:


SEC Spring 2023 Reg-Flex Agenda

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

IFRS: General Sustainability-related Disclosures

PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets


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