Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:

• Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules
• FASB has issued the first two Accounting Standards Updates of 2024
• FASB’s tentative decisions on its accounting for internal-use software costs project
• Update on FASB’s proposal over disclosures of the disaggregation of income statement expense
• The SEC’s technical amendments in response to a Federal court's decision to vacate rule amendments on repurchases of an issuer’s equity securities

For insights and tips on ESG reporting from Embark’s team of specialists:
ESG Reporting Best Practices: Implementation & Beyond

For more this week’s topics:

The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means)

FASB Accounting Standards Updates: 2024-01, 2024-02

Accounting for and Disclosure of Software Costs

Tentative Board Decisions - Disaggregation of Income Statement Expenses

SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments

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