Accounting Matters

AM Now 7.25.23: A Look at ASU 2023-03, SEC on China-Related Disclosures, Intl ESG Updates


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Once again, your AM Now hosts Adam Olsen and Nicole Harger are here to discuss recent accounting news, including:


  • Newest update from the FASB, ASU 2023-03
  • SEC sample letter on China-related disclosures
  • ESMA on sustainability disclosures in prospectuses
  • ISSB proposed IFRS sustainability disclosure taxonomy
  • IOSCO’s key endorsement of the ISSB’s sustainability-related financial disclosures


For more information on these and related topics:


FASB: Accounting Standards Update No. 2023-03

SEC: Sample Letter to Companies Regarding China-Specific Disclosures

ESMA provides insights into the expected sustainability disclosures in prospectuses

ISSB to publish Proposed IFRS Sustainability Disclosure Taxonomy

IFRS Sustainability Disclosure Standards endorsed by international securities regulators

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