Our 2023 SEC comment letter trends podcast miniseries wraps up with guest host Kevin Vaughn, PwC National Office partner, and fellow National Office partner Jay Seliber discussing the latest trends in SEC comment letters on segment reporting and sharing insights on the FASB’s new segment reporting guidance.

Want to learn more on the new segments guidance? Read our updated summary, which now incorporates commentary from the SEC staff at the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments.

US investors share their perspectives on priorities, emerging technologies, sustainability reporting, and sources used to obtain investment information. We share the highlights.

Companies with operations in Argentina may have questions about whether to use the Blue Chip Swap rate or the “official rate” when measuring Argentinian peso-denominated transactions. Read our summary for the latest thinking as well as disclosures such companies should consider.

We share the latest accounting and regulatory updates relevant to each industry.

On January 18, our IFRS® Accounting Standards specialists will address year-end accounting and reporting reminders and recent activities at the International Accounting Standards Board. We’ll also let you know what to expect in IFRS reporting in 2024. Register to earn up to 1 CPE credit.

Need additional CPE credits before year end? Visit our National Office Accounting and reporting webcasts page on Viewpoint to view our full library.

On December 19, an appeals court vacated the SEC's share repurchase disclosure rule. The rule had been adopted by the SEC in May 2023. However, the court concluded in October that the SEC failed to respond to petitioners’ comments and failed to conduct a proper cost-benefit analysis related to the rule. Subsequently, the SEC was unable to correct defects in the rule before a court-imposed deadline. As a result, companies will continue to report share repurchase activity consistent with existing requirements.

On December 19, the FASB issued an exposure draft of proposed interpretive guidance that would distinguish between induced conversions and extinguishments of certain convertible debt instruments with cash conversion features. The proposed guidance is intended to help reduce diversity in practice. Comments are due by March 18, 2024.

The FASB proposed a new chapter of its Conceptual Framework related to the measurement of assets and liabilities recognized in financial statements. Comments are due by March 20, 2024.

The International Sustainability Standards Board (ISSB) published amendments to the SASB standards that are intended to help international preparers apply the standards regardless of their jurisdiction or GAAP used. Companies adopting IFRS® Sustainability Disclosure Standards are required to consider the industry-based disclosure topics in the SASB standards.

Want more information on all of the upcoming sustainability disclosures in both the US and globally? Read or listen to Navigating the ESG landscape. And for more sustainability content, see our ESG/sustainability reporting page on Viewpoint.