The quarter close - second quarter 2021


Manage episode 295050256 series 2800554
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In the second quarter of 2021, environmental, social, and governance--in particular, climate change--continues to be at the forefront. With Earth Day as the backdrop, President Biden announced new targets for reducing US greenhouse gas pollution. In May, President Biden issued an executive order calling for a wide range of actions to combat risks to the economy and financial system stemming from climate change. As Gary Gensler steps in to lead the SEC, ESG is expected to be one the agency’s priorities. We take a closer look at the SEC under Gensler’s leadership, including recent steps on the path toward new climate-change disclosures.
It’s not just the Biden administration focused on climate change. More and more companies are making net zero or carbon reduction commitments, bringing increased focus to the related accounting and reporting implications. Our National Office specialists weigh in on “green” accounting and what companies should be thinking about.
Leases also continue to be a hot topic as companies plan for a return to the office and consider making changes to their real estate strategies. This quarter we discuss frequently asked questions related to the accounting for subleases and leasehold improvements.
On the standard-setting front, the FASB is poised to issue an invitation to comment on its future agenda. Will ESG make the short list? We take a sneak peek at some of the topics likely to be part of the discussion, along with a recap of other standard-setting developments.
This edition of The quarter close highlights these and other relevant accounting and reporting topics you should consider as you close out the second quarter of the year.

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