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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
To the Point: SEC rules require new SPAC disclosures and clarify reporting requirements for shell companies
The SEC adopted new and amended rules requiring new disclosures when a special purpose acquisition company (SPAC) conducts an initial public offering (IPO) and when it combines with a private operating company in what is known as a de-SPAC transaction, among other related changes. The rules are intended to more closely align the disclosure requirements and legal obligations of parties involved in de-SPAC transactions with those in traditional IPOs.
National Association of Insurance Commissioners (NAIC) Fall 2023 Bulletin
Our publication summarizes developments in the statutory insurance accounting and regulatory framework from the activities of the NAIC at its 2023 Fall National Meeting and key issues addressed by NAIC groups since the 2023 Summer National Meeting.
Standard Setter updates
Financial Accounting Standards Board (FASB)
Upcoming webcasts
Top priorities for boards in 2024
15 February 2024, 3 p.m. Eastern time
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