AM Now EP 9.07.23: Updates from ISSB on Sustainability, FASB on Conceptual Framework & Income Taxes

Accounting Matters

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Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:

An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures.
A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.

For more information on these and related topics:

Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital

FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures

Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition

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