Accounting Matters

AM Now 6.27.23: Big IFRS / GSCR News, Updates from PCAOB, the SEC on Swap Position Reporting


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AM Now hosts Nicole Harger and Matt Fisser break down this week’s news on the accounting front, including:


  • The IFRS announced it officially launched its new global sustainability and climate disclosure standards (GSCR).
  • The SEC reopened its comment period for its proposed rule on position reporting of large security-based swap positions.
  • PCAOB issues a proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysis
  • A summary of the recent Audit Committee Spotlight issued by the PCAOB

For more information on these and related topics:


IFRS Releases Global Sustainability and Climate Reporting Standards

SEC Reopens Comment Period for Position Reporting of Large Security-Based Swap Positions

PCAOB on improved audit clarity when using technology-assisted analysis

PCAOB: June 2023 Spotlight, Audit Committee Resource


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