Your AM Now hosts Adam Olsen and Nicole Harger kick off 2024 with another episode of accounting and finance stories you need to hear, including:
- The invalidation of the SEC's share repurchase rule by the U.S. Court of Appeals.
- CorpFin’s statement on the SEC's cybersecurity disclosure rule.
- Two new accounting standards by FASB: ASU 2023-09, revising income tax disclosures, and ASU 2023-10, addressing accounting for and disclosure of crypto assets.
- The provisional agreement on the EU's Corporate Sustainability Due Diligence Directive, focusing on human rights and environmental impacts in business value chains.
For more information on these and related topics:
US court slaps down stock buyback rule over SEC 'defects'
SEC: Cybersecurity Disclosure
FASB: Accounting standards updates issued (2023)
EU Lawmakers Reach Deal on New Environmental, Human Rights Sustainability Due Diligence Law
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