Accounting Matters

Updates on the Share Repurchase Rule, P&L Data Quality, & FASB Board


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Join Embarkers Adam Olsen and Nicole Harger for another spirited episode of AM Now, where they discuss important topics like:


  • A three-judge panel recently concluded the SEC exhibited arbitrary and capricious behavior when enacting the share repurchase disclosure rules
  • The SEC’s announcement concerning certain data quality matters on the labeling of income statement line items
  • The November 1 FASB board meeting, discussing the proposed profit interest awards ASU and government grants received by business entities


For more information on these and related topics:


US court tells SEC to fix 'defective' share buyback rule

Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods

FASB: Tentative Board Decisions


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