Accounting Matters

AM Now EP 9.07.23: Updates from ISSB on Sustainability, FASB on Conceptual Framework & Income Taxes


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Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:


  • An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
  • The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures. 
  • A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.


For more information on these and related topics:


Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital

FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures

Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition


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