Mar 06, 2024
This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.
Feb 06, 2024
This Heads Up discusses the SEC’s recent issuance of a final rule on financial reporting and disclosures for special-purpose acquisition companies (SPACs). The final rule aims to (1) “enhance investor protections” in SPAC initial public offerings (IPOs) and de-SPAC transactions and (2) “more closely align the treatment of private operating companies entering the public markets through de-SPAC transactions with that of companies conducting traditional IPOs.”
Dec 31, 2023
In this iGAAP in Focus - Closing Out (last updated December 31, 2023), we set out financial and sustainability reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlight areas of regulatory focus and recent changes in accounting standards.
Dec 19, 2023
This Heads Up was updated to reflect changes as a result of (1) a December 14, 2023, statement on cybersecurity disclosure by Erik Gerding, director of the SEC’s Division of Corporation Finance, and his comments at the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments; (2) new Compliance and Disclosure Interpretations issued by the SEC staff; and (3) guidance by the FBI, in coordination with the Department of Justice, on requesting a temporary delay in disclosing material cybersecurity incidents if disclosing such information would pose a substantial risk to national security or public safety.
May 30, 2023
This Financial Reporting Alert summarizes some of the challenges faced by commercial real estate entities — as well as by investors and lenders with assets backed by commercial real estate — in the current macroeconomic environment.
May 22, 2023
This Financial Reporting Alert summarizes some of the challenges faced by commercial real estate entities — as well as by investors and lenders with assets backed by commercial real estate — in the current macroeconomic environment.
Mar 28, 2023
Recent bank failures and takeovers have impacted the banking sector and broader business. Against a backdrop of other U.S. and global macroeconomic and geopolitical conditions, it is important to consider these banking-sector events as part of ongoing, iterative risk assessment. U.S. and global uncertainties related to these banking-sector events persist, and further short- and long-term regulatory action may occur. This alert has been issued to help companies with the accounting/financial reporting considerations related to these events.
Jan 27, 2023
Is reporting on sustainability-related topics simply another Finance task, or is it something more? Reimagining reporting, the latest report in the Finance for a Sustainable Future series, breaks down the strategy, processes and approaches Finance leaders can use to embrace ESG reporting to grow and contribute.
Jan 20, 2023
This issue addresses the recent SEC issuance of new and updated interpretative guidance on how the commission evaluates non-GAAP measures, and briefly highlights key topics for consideration.
Aug 30, 2022
This Deloitte PoV, issued by the Global Assurance team, focuses on meeting stakeholder demands today, while driving financial and non-financial information connectivity to unlock future value through integrated reporting.
Aug 03, 2022
The SEC has proposed enhancements to disclosures regarding cybersecurity risk management, strategy and incident response in their ruling Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure issued on March 9, 2022. While this proposed ruling increases the compliance burden on public organizations, it comes with the opportunity to enhance response and recovery, improve cyber program governance and optimization, and implement secure intelligent operations, which could benefit the economy and investors. To realize these opportunities, business and security organization leaders should consider evolving their business models and shaping future products and services with cybersecurity and governance at the center of the initiative. Read the report to understand how the proposed rule will affect your organization.
Aug 03, 2022
The Securities and Exchange Commission (SEC) has proposed enhancements to disclosures regarding cybersecurity risk management, strategy and incident response in their ruling Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure issued on March 9, 2022.
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