Accounting Matters

Hedge Accounting, NY Sustainability Bills, ESG in China, and More


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Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including:


  • Updates from the recent FASB Board meeting on Topic 815, Hedge Accounting Improvements
  • New York's S5437 and S897A bills push for pioneering sustainability disclosures in the finance and corporate sectors.
  • China enforces sustainability reporting for all listed companies, setting a new global standard in ESG transparency.
  • The SEC's new rules expand the 'dealer' definition, enhancing oversight of significant market participants for market integrity.


For more information on these and related topics:


FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements

NY Senate Bill S897A

NY Senate Bill S5437

China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies

Statement on Final Rules Regarding the Further Definition of a Dealer-Trader


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