In the third quarter 2023 edition of The quarter close, we highlight the SEC’s final rule on cybersecurity, which will require new reporting and disclosures for many companies beginning next quarter. We also provide key reminders when accounting for debt restructurings, updates on sustainability reporting, and the latest FASB standard-setting developments. Read or listen to The quarter close for these and other relevant accounting and reporting topics you should consider as you close out the third quarter of 2023.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards
Deciphering the accounting for equity-linked instruments
Talking ESG: Taking stock of the latest reporting developments
Understanding "mezzanine” equity
Talking ESG: Taking advantage of Inflation Reduction Act incentives
Accounting for preferred stock from issuance to retirement
Talking ESG: The challenge – and promise – of a circular economy
Share repurchases – The type of arrangement matters
Talking ESG: FAQs on the SEC climate disclosure rules
New income tax disclosure requirements – getting ready
Talking ESG: Interoperability across multiple reporting frameworks
Identifying embedded leases in your contracts
Talking ESG: Building effective sustainability reporting governance
Leasing real estate? What lessees need to know
Talking ESG: Role of the C-suite in sustainability reporting
Leases: Brushing up on “day 2” accounting
Talking ESG: Building sustainability reporting capacity
Lease classification – Finance or operating lease?
Talking ESG: Operationalizing global reporting requirements
Asset acquisition accounting
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