Mar 26, 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.
Mar 25, 2024
This roundup covers recent developments in accounting, auditing, and regulations. It highlights key actions by the SEC, including new rules on climate-related disclosures and special-purpose acquisition companies (SPACs). It also details pronouncements by the FASB on financial measurement, debt conversions, and employee awards. Additionally, the update also mentions the release of new global standards for internal auditing.
Mar 22, 2024
This Financial Reporting Spotlight provides insights into how Fortune 500 companies have addressed various disclosures in their annual reports as a result of the rapid transformation of the global business environment in recent years. It also examines certain new disclosure requirements that became effective in 2023.
Mar 15, 2024
This Heads Up examines the SEC’s March 6, 2024, final rule in detail. The final rule requires registrants to provide climate-related disclosures in their annual reports and registration statements, including those for initial public offerings and is effective beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.
Mar 14, 2024
Formerly a siloed and specialized topic, technology has become interwoven throughout many facets of governance. According to Deloitte’s Tech Trends 2024, upcoming technology advancements are poised to fundamentally change how humans and machines interact in the workplace (and beyond). The board’s technology oversight processes may not be prepared for that kind of potential shift, but steps can be taken to reassess technology governance.
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