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The US Week in Review highlights this week’s developments and emerging issues in the financial reporting world and gives you direct access to relevant technical accounting guidance and thought leadership produced by EY.
What’s new from EY
Register now for our quarterly financial reporting webcast on 21 March
Our What you need to know for Q1 2024 financial reporting webcast will be held on 21 March 2024 from 1 p.m. to 2 p.m. Eastern time.
Regulatory matters
Securities and Exchange Commission (SEC)
SEC to meet on 6 March to consider the adoption of new disclosure requirements related to climate change in registration statements and annual reports
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB decides to proceed with issuing final guidance on Scope application of profits interest awards: compensation – stock compensation (Topic 718) and discusses Financial instruments: credit losses (Topic 326) – purchased financial assets at its 28 February meeting
Public Company Accounting Oversight Board (PCAOB)
PCAOB will host 6 March roundtable on proposal on auditor’s responsibility for considering a company’s noncompliance with laws and regulations, reopens comment period
PCAOB proposes rule that would prohibit auditors from making false or misleading statements about registration and oversight
Upcoming webcasts
Accounting for income taxes: a quarterly perspective
19 March 2024, 11 a.m. Eastern time
What you need to know for Q1 2024 financial reporting
21 March 2024, 1 p.m. Eastern time