Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:

• The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.
• The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.
• The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.
• New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.
• EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.

For more on this week’s topics:

Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC

Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)

IFRS Foundation: Transition to integrated reporting

ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names

EFRAG Releases New ESRS Q And A Technical Explanations

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