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Emerytus Advisors

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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