Guess what? Embarkers Adam Olsen and Nicole Harger are back at it with this week’s goings-on in accounting and finance, including:

• The FASB’s recent Accounting Standards Update 2023-05 aimed at enhancing transparency and consistency in financial reporting for joint ventures.
• New SEC rules and amendments under the Advisers Act designed to provide better safeguards for investors and ensure greater transparency in the private fund sector.
• The SEC’s announcement on reopening the comment period for its "Safeguarding Advisory Client Assets" proposal.

For more information on these and related topics:

FASB: ASU 2023-05, Business Combinations–Joint Venture Formations

SEC Enhances the Regulation of Private Fund Advisers

SEC: Safeguarding Advisory Client Assets; Reopening of Comment Period

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