Quarterly Accounting Roundup: Third Quarter — 2023
This roundup covers various key developments in the financial and sustainability sectors. It includes the passage of climate-related bills in California awaiting Governor Newsom's approval. Global sustainability highlights encompass the issuance of inaugural disclosure standards by the International Sustainability Standards Board and the adoption of European Sustainability Reporting Standards by the European Commission. Additionally, updates from FASB, AICPA, PCAOB, SEC, and IASB are featured, ranging from accounting standards to cybersecurity disclosures, emphasizing the importance of risk assessment and audit quality.