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Environmental Credits Proposed ASU Insight

Introduction In response to growing environmental initiatives and the lack of standardized accounting for environmental credits and obligations, the Financial Accounting Standards Board (FASB) proposed a new accounting…

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Emerytus Advisors

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

Introduction In August 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-05: Business Combinations—Joint Venture Formations (Subtopic 805-60). This ASU addresses a long-standing deficiency…

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A path going up the side of a mountain.

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

Introduction In March 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03 Income Statement—Reporting Comprehensive Income: Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement…

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Emerytus Advisors

Status Update on the SEC Climate Disclosure Requirements

Introduction In March 2024, the U.S. Securities and Exchange Commission (SEC) issued a landmark final rule requiring registrants to provide climate-related disclosures in their annual reports and registration…

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