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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
Technical Line: A closer look at the SEC’s climate-related disclosure requirements
Updated Technical Line, A closer look at California’s recently enacted climate disclosure laws, reflects new SEC rules
Effective date matrix as of 31 March 2024
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB announces members of reconstituted Emerging Issues Task Force
FASB issues Codification Improvements ASU to remove references to the Concepts Statements
FASB discusses Accounting for government grants at its 3 April meeting
FASB to discuss Derivatives scope refinements (Topic 815), Hedge accounting improvements (Topic 815) and Interim reporting – narrow scope improvements at its 10 April meeting
Upcoming webcasts
Audit committee considerations for Q1 2024
9 April 2024, 3 p.m. Eastern time