We have updated our SEC comment letter trends series with comments issued through December 31. See what the SEC staff may be looking for in your filings.

Our month of podcasts on financial statement presentation continues with insights on the accounting and reporting considerations for discontinued operations.

For more, read chapter 27 of our Financial statement presentation guide.

Q1 2024 Quarterly sustainability webcast — March 5

We share the latest developments on ESG reporting as well as insights on how to keep track of final requirements, proposed legislation, and even voluntary frameworks. This includes updates on disclosure requirements for companies (including private companies) “doing business” in California and many companies operating in the European Union. In addition, there are proposals from various state legislatures and other jurisdictions around the world on sustainability reporting that could scope in even more companies or add to the growing list of reporting requirements.

Register to earn up to 1.5 CPE credits.

Q1 2024 Quarterly accounting webcast — March 13, March 19, or March 28

Join us for discussion of key accounting and reporting reminders as companies close out Q1 2024. Our specialists will share insights on new FASB guidance, Pillar Two and other income tax updates, SEC reporting developments, and more.

Addressing cyber risk can be a challenge for any company and its board. Our latest report outlines four key areas in which boards can support effective cybersecurity risk management programs.

One the most recent developments in cyber is SEC’s cybersecurity disclosure rule. We have a page of curated resources on various aspects of that new rule.

On February 19, the International Sustainability Standards Board (ISSB) issued educational material that explains how companies can use the industry-based SASB standards to meet the requirements in IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, one of the IFRS® Sustainability Disclosure Standards. IFRS S1 requires companies to “refer to and consider” the applicability of the disclosure topics in the SASB standards. The ISSB also released a webcast on key reasons why investors use industry-specific information in their analyses and decision-making.