SEC Spotlight on Cash Flows, FASB's ASU, and Year-End Enforcement
Dec 05, 2023•7 min
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Episode description
In this week's episode of AM Now, Matt Fisser takes the reins while Adam and Nicole attend the AICPA conference. Matt covers the SEC's emphasis on the statement of cash flows, emphasizing its integral role in financial statements and the need for consistent scrutiny and audit procedures.
He also explores other topics, including the FASB's recent ASU on reportable segment disclosures, providing a breakdown of key requirements, including the disclosure of significant segment expenses and alignment with consolidated financial statements.
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