FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol

Accounting Matters

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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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