Our first quarter update provides a summary of newly released accounting guidance, as well as financial reporting and regulatory activities that may impact both public and private companies.
Topics include:
- Accounting guidance
- Accounting guidance issued in first quarter 2024
- Accounting guidance effective first quarter 2024: Public companies
- Accounting guidance effective for years ended Dec. 31, 2024: Public companies
- Accounting guidance effective for years ended Dec. 31, 2024: Private companies
- Regulatory update
- SEC adopts rules to enhance investor protections relating to SPACs, shell companies, and projections
- SEC adopt amendments to enhance private fund reporting
- SEC adopts rules to enhance and standardize climate-related disclosures for investors
- Standards issued in 2024
- Standards issued in prior years effective 2024 or after
