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PwC's accounting weekly news: November 22, 2023
Publication date: 22 Nov 2023
us Newsletter
“What if today, we were just grateful for everything.” - Charlie Brown
Happy Thanksgiving, All! Hopefully you get a chance to disconnect for the holiday weekend, but before you go, add our two new podcasts to your playlist.
In each episode of our 2023 SEC comment letter trends podcast miniseries, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn sat down with PwC National Office partner Kevin Vaughn to discuss the SEC staff’s continued focus on non-GAAP measures, the area with the highest number of comments this year.
For more on non-GAAP measures, see our comprehensive summary, To GAAP or to non-GAAP.
Continuing our podcast miniseries on the Corporate Sustainability Reporting Directive, or CSRD, we discuss “double materiality,” which determines the extent of disclosures under CSRD. In this episode, Cécile Saint-Martin, PwC’s Global ESG Assurance Leader, shares her insights.
“With sustainability reporting, you start from scratch to define which topics are to be disclosed. That's why you need to have your materiality assessment done well to ensure you disclose the right information.” - Cécile Saint-Martin
PwC’s CPE-eligible National Office webcasts
Register for our year-end accounting webcasts for both US GAAP and IFRS reporters.
- Q4 2023 Quarterly accounting webcast—12/13, 12/15, or 12/19
Join our quarterly webcast to hear key accounting and reporting reminders, including those discussed at the AICPA & CIMA Conference on Current SEC and PCAOB Developments, as companies close out the year. Register to earn up to 1.5 CPE credits. - IFRS year-end accounting webcast—1/18
Join us as our team of IFRS® Accounting Standards specialists 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 CPE credits? Visit our National Office Accounting and reporting webcasts page on Viewpoint to view our full library.
Here’s what we’re following
New Compliance and Disclosure Interpretations
This week, the SEC’s Division of Corporation Finance updated its Compliance and Disclosure Interpretations (C&DIs) on various topics, including Proxy Statements and Schedule 14A, Securities Act rules, Regulation S-K, and Interactive Data. The updates include new questions related to universal proxies as well as the evaluation of whether a proxy statement proposal “involves” another matter and thus would trigger the need to include information about the other matter. Other C&DI updates address timing and disclosure of fee payments, links to Inline XBRL exhibits, references to specific information required to be provided in proxy statements, and calculation of the “10 calendar day” period in the proxy rules.
Key dates
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November 30
| Tax transparency and sustainability reporting in 2023 webcast
Register here |
December 1
| Deadline to comment on the International Auditing and Assurance Standards Board’s International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
|
December 8
| PwC Crypto webcast series: 2023 Year-end digital asset technical accounting and tax webcast (CPE eligible)
Register here |
December 12
| Tax Readiness: Future of Tax – Topics shaping the tax agenda webcast (CPE eligible)
Register here |
December 13, 15, or 19
| Q4 2023 Quarterly accounting webcast (CPE eligible)
Register here |
December 13
| Public roundtable on FASB’s proposed Accounting Standards Update, Disaggregation of Income Statement Expenses
Register here |
December 14
| Year-end audit committee webcast (CPE eligible)
Register here |
December 14
| Health industries accounting hot topics webcast (CPE eligible)
Register here |
January 18
| IFRS year-end accounting webcast (CPE eligible)
Register here |
February 15 or March 5
| Q1 2024 Quarterly sustainability webcast (CPE eligible)
Register here |
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PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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