AM Now EP 4.03: New ASU on Proportional Amortization, COSO ESG Guidance, FASB Projects Update, and more!

<p>In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s going on in the world of accounting and finance, including:</p><p><br></p><ul> <li>ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method</li> <li>Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets</li> <li>COSO guidance on effective internal controls over sustainability reporting (ICSR)</li> </ul><p><br></p><p>But why stop there? Check out some additional resources on these and other related topics:</p><p><br></p><p><a href="https://fasb.org/document/blob?fileName=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf"><em>ASU 2023-02, Investments—Equity Method and Joint Ventures</em></a></p><p><a href="https://youtu.be/1Ks5kA2WPP0"><em>CECL – Private Companies, It’s Your Turn Now</em></a></p><p><a href="https://blog.embarkwithus.com/cecl-accounting"><em>Preparing for the Current Expected Credit Loss (CECL) Model</em></a></p><p><a href="https://www.coso.org/Shared%20Documents/COSO-ICSR-Report.pdf"><em>COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)</em></a></p><p><br></p><p>Connect with <a href="https://www.embarkwithus.com/">Embark</a> on: </p><ul> <li><a href="https://hubs.ly/H0XgZnG0">LinkedIn</a></li> <li><a href="https://hubs.ly/H0XgYNZ0">Instagram</a></li> <li><a href="https://hubs.ly/H0Xg-dz0">Twitter</a></li> <li><a href="https://hubs.ly/H0XgZR70">Facebook</a></li> <li><a href="https://www.youtube.com/channel/UCoTAyu49B82Fv8NrjINDtRw">YouTube</a></li> </ul><p><br></p><p>Listen to AM Now on Apple Podcasts, Google Play, and Spotify.</p>