Accounting Matters

AM Now 6.6.23: IASB Supplier Finance Disclosures, GASB on Infrastructure Assets, the SEC on Crypto Platforms


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As always, you’re trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week’s accounting news, including:


  • The IASB’s new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company’s liabilities, cash flows, and exposure to liquidity risk.
  • The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets.  
  • The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder.


For more information on these and related topics:


IASB Increases Transparency of Companies’ Supplier Finance

GASB Adds Project on Infrastructure Assets to Current Technical Agenda

SEC Charges Coinbase for Operating as an Unregistered Securities Exchange, Broker, and Clearing Agency

SEC Files 13 Charges Against Binance Entities and Founder Changpeng Zhao


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