In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s going on in the world of accounting and finance, including:

• ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
• Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
• COSO guidance on effective internal controls over sustainability reporting (ICSR)

But why stop there? Check out some additional resources on these and other related topics:

ASU 2023-02, Investments—Equity Method and Joint Ventures

CECL – Private Companies, It’s Your Turn Now

Preparing for the Current Expected Credit Loss (CECL) Model

COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)

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