New ASUs and CSDDD

Your AM Now hosts Adam Olsen and Nicole Harger kick off 2024 with another episode of accounting and finance stories you need to hear, including:

• The invalidation of the SEC's share repurchase rule by the U.S. Court of Appeals.
• CorpFin’s statement on the SEC's cybersecurity disclosure rule.
• Two new accounting standards by FASB: ASU 2023-09, revising income tax disclosures, and ASU 2023-10, addressing accounting for and disclosure of crypto assets.
• The provisional agreement on the EU's Corporate Sustainability Due Diligence Directive, focusing on human rights and environmental impacts in business value chains.

For more information on these and related topics:

US court slaps down stock buyback rule over SEC 'defects'

SEC: Cybersecurity Disclosure

FASB: Accounting standards updates issued (2023)

EU Lawmakers Reach Deal on New Environmental, Human Rights Sustainability Due Diligence Law

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