Issues & Trends | September 2021
For Q3 2021:
- ESG remains a top priority for investors and at the forefront of the SEC’s agenda.
- The FASB issued an Invitation to Comment on its future standard-setting agenda and project prioritization.
- The FASB issued a new standard that will simplify lessor accounting for certain leases with variable lease payments.
- Current quarter financial reporting matters
- New standards and guidance
- Projects and agenda priorities
- Recommended reading and CPE opportunities