Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:

  • The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.
  • The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.
  • The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures
  • The proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.
  • The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.

For more on this week’s topics:

Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606)

IFRS, Rate-Regulated Activities

IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements

Greenhouse Gas Protocol, ​​Corporate Standard Frequently Asked Questions

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