Insights

Emerytus Advisors

Accounting for Joint Ventures in the Energy Sector (ASU 2023-05): Key Changes and Implications

04/05/2025

Introduction In August 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU)...

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Preparing for 2026: What CFOs and finance teams need to know about the FASB’s latest disclosure overhaul.

04/05/2025

Introduction In March 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03...

Emerytus Advisors

Status Update on the SEC Climate Disclosure Requirements

04/05/2025

Introduction In March 2024, the U.S. Securities and Exchange Commission (SEC) issued a landmark final...