Accounting Matters Transistor (https://transistor.fm) https://feeds.transistor.fm/accounting-matters Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark. LinkedIn - https://hubs.ly/H0XgZnG0 Instagram - https://hubs.ly/H0XgYNZ0 Twitter - https://hubs.ly/H0Xg-dz0 Facebook - https://hubs.ly/H0XgZR70 © 2026 Embark c4f46270-acb8-5ae0-a28a-7f8e05975d06 yes Welcome to Accounting Matters en Thu, 16 Apr 2026 14:16:48 -0500 Thu, 16 Apr 2026 14:17:08 -0500 http://www.embarkwithus.com https://img.transistorcdn.com/D9YdaOxo_LR3ws8cGQgnfGYxhec1ePiOL7W9iPTjvUM/rs:fill:0:0:1/w:1400/h:1400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.jpg Accounting Matters http://www.embarkwithus.com episodic Embark Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark. LinkedIn - https://hubs.ly/H0XgZnG0 Instagram - https://hubs.ly/H0XgYNZ0 Twitter - https://hubs.ly/H0Xg-dz0 Facebook - https://hubs.ly/H0XgZR70 Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. accounting, finance, business Embark l.spaulding@embarkwithus.com No No Beyond the Line Item: Building Your DISE Roadmap 87 87 Beyond the Line Item: Building Your DISE Roadmap full 821952c1-46b3-46f7-91e6-b6559bd3989e https://share.transistor.fm/s/da8a0f3a Understanding DISE is one thing. Actually producing the disclosure every quarter is another. In the final episode of their three-part series, Embark's Nicole Harger and Adam Olsen are joined by David Bushby, who brings real-world perspective from working directly with public companies on DISE implementation. If your team is asking "where do we even start," this episode is the answer.


In this episode:

  • How to conduct a readiness assessment and gap analysis before your 2027 effective date
  • Who needs to be in the room: why finance, IT, HR, procurement, and operations all have a role
  • Key decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosures
  • Systems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsibly
  • Internal controls for a new disclosure: what needs to be in place before your first filing
  • How DISE interacts with segment reporting under ASC 280 and what to address in MD&A
  • Industry-specific pain points for retail, consumer products, manufacturing, life sciences, and tech
  • Six practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches
]]> Understanding DISE is one thing. Actually producing the disclosure every quarter is another. In the final episode of their three-part series, Embark's Nicole Harger and Adam Olsen are joined by David Bushby, who brings real-world perspective from working directly with public companies on DISE implementation. If your team is asking "where do we even start," this episode is the answer.


In this episode:

  • How to conduct a readiness assessment and gap analysis before your 2027 effective date
  • Who needs to be in the room: why finance, IT, HR, procurement, and operations all have a role
  • Key decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosures
  • Systems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsibly
  • Internal controls for a new disclosure: what needs to be in place before your first filing
  • How DISE interacts with segment reporting under ASC 280 and what to address in MD&A
  • Industry-specific pain points for retail, consumer products, manufacturing, life sciences, and tech
  • Six practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches
]]> Tue, 31 Mar 2026 05:10:00 -0500 Embark Embark 2229 Understanding DISE is one thing. Actually producing the disclosure every quarter is another. In the final episode of their three-part series, Embark's Nicole Harger and Adam Olsen are joined by David Bushby, who brings real-world perspective from working directly with public companies on DISE implementation. If your team is asking "where do we even start," this episode is the answer.


In this episode:

  • How to conduct a readiness assessment and gap analysis before your 2027 effective date
  • Who needs to be in the room: why finance, IT, HR, procurement, and operations all have a role
  • Key decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosures
  • Systems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsibly
  • Internal controls for a new disclosure: what needs to be in place before your first filing
  • How DISE interacts with segment reporting under ASC 280 and what to address in MD&A
  • Industry-specific pain points for retail, consumer products, manufacturing, life sciences, and tech
  • Six practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches
]]> accounting, finance, business No Beyond the Line Item: Inside the Natural Expense Categories of DISE 86 86 Beyond the Line Item: Inside the Natural Expense Categories of DISE full d6064209-aada-47fc-b655-36a927a32f60 https://share.transistor.fm/s/411e4f5a If Episode 1 covered the "why" behind DISE, Episode 2 is where theory meets practice. Embark's Nicole Harger and Adam Olsen get into the technical details of all five required natural expense categories, working through the tricky classification questions companies are already bringing to their teams. This is the episode to bookmark when your client asks, "But where exactly does that go?"


In this episode:

  • The difference between natural and functional expense classification, and why it matters for your disclosure
  • Purchases of inventory: what's included, what's excluded, and how intercompany transactions and inbound freight factor in
  • Cost-incurred vs. expense-incurred basis: what each means and why most companies will elect cost-incurred
  • Employee compensation: the ASC 718 definition of "employee," how to handle contractors and leased workers, and a practical approach to mixed workforces
  • Depreciation and intangible asset amortization: how to handle finance lease ROU assets, internal-use software, and the costs that look like amortization but aren't
  • DD&A for extractive industries, plus special considerations for asset-related costs, liability-related expenses, and reimbursement arrangements
  • How to define selling expenses for your business, and why that definition has to hold up over time
]]> If Episode 1 covered the "why" behind DISE, Episode 2 is where theory meets practice. Embark's Nicole Harger and Adam Olsen get into the technical details of all five required natural expense categories, working through the tricky classification questions companies are already bringing to their teams. This is the episode to bookmark when your client asks, "But where exactly does that go?"


In this episode:

  • The difference between natural and functional expense classification, and why it matters for your disclosure
  • Purchases of inventory: what's included, what's excluded, and how intercompany transactions and inbound freight factor in
  • Cost-incurred vs. expense-incurred basis: what each means and why most companies will elect cost-incurred
  • Employee compensation: the ASC 718 definition of "employee," how to handle contractors and leased workers, and a practical approach to mixed workforces
  • Depreciation and intangible asset amortization: how to handle finance lease ROU assets, internal-use software, and the costs that look like amortization but aren't
  • DD&A for extractive industries, plus special considerations for asset-related costs, liability-related expenses, and reimbursement arrangements
  • How to define selling expenses for your business, and why that definition has to hold up over time
]]> Tue, 31 Mar 2026 05:05:00 -0500 Embark Embark 1868 If Episode 1 covered the "why" behind DISE, Episode 2 is where theory meets practice. Embark's Nicole Harger and Adam Olsen get into the technical details of all five required natural expense categories, working through the tricky classification questions companies are already bringing to their teams. This is the episode to bookmark when your client asks, "But where exactly does that go?"


In this episode:

  • The difference between natural and functional expense classification, and why it matters for your disclosure
  • Purchases of inventory: what's included, what's excluded, and how intercompany transactions and inbound freight factor in
  • Cost-incurred vs. expense-incurred basis: what each means and why most companies will elect cost-incurred
  • Employee compensation: the ASC 718 definition of "employee," how to handle contractors and leased workers, and a practical approach to mixed workforces
  • Depreciation and intangible asset amortization: how to handle finance lease ROU assets, internal-use software, and the costs that look like amortization but aren't
  • DD&A for extractive industries, plus special considerations for asset-related costs, liability-related expenses, and reimbursement arrangements
  • How to define selling expenses for your business, and why that definition has to hold up over time
]]> accounting, finance, business No Beyond the Line Item: Why DISE Changes Everything 85 85 Beyond the Line Item: Why DISE Changes Everything full 4d9e4676-2bcb-4354-b2ca-a66008dd54e2 https://share.transistor.fm/s/ad5d464d
The FASB just issued new guidance that will fundamentally change how public companies communicate about their cost structure. In the first episode of a three-part series, Embark's Nicole Harger and Adam Olsen break down ASU 2024-03, the Disaggregation of Income Statement Expenses (DISE) standard, and why companies need to start preparing now, even with a 2027 effective date on the horizon.


This episode covers the foundation: the investor demand driving the standard, who it applies to, and what "relevant expense captions" actually mean for your financial reporting.


In this episode:

  • Why the FASB issued DISE and how it fits into a broader expense transparency initiative (alongside ASU 2023-07 and ASU 2023-09)
  • Who is in scope: all public business entities, including broker-dealers, IPO-stage companies, and private companies whose financials appear in SEC filings
  • Effective dates: annual periods beginning after December 15, 2026; interim periods beginning after December 15, 2027
  • What goes into the tabular footnote disclosure, including the five required natural expense categories
  • How to identify relevant expense captions, and the key exceptions and practical expedients that offer some relief

]]>
The FASB just issued new guidance that will fundamentally change how public companies communicate about their cost structure. In the first episode of a three-part series, Embark's Nicole Harger and Adam Olsen break down ASU 2024-03, the Disaggregation of Income Statement Expenses (DISE) standard, and why companies need to start preparing now, even with a 2027 effective date on the horizon.


This episode covers the foundation: the investor demand driving the standard, who it applies to, and what "relevant expense captions" actually mean for your financial reporting.


In this episode:

  • Why the FASB issued DISE and how it fits into a broader expense transparency initiative (alongside ASU 2023-07 and ASU 2023-09)
  • Who is in scope: all public business entities, including broker-dealers, IPO-stage companies, and private companies whose financials appear in SEC filings
  • Effective dates: annual periods beginning after December 15, 2026; interim periods beginning after December 15, 2027
  • What goes into the tabular footnote disclosure, including the five required natural expense categories
  • How to identify relevant expense captions, and the key exceptions and practical expedients that offer some relief

]]> Tue, 31 Mar 2026 05:00:00 -0500 Embark Embark 2025
The FASB just issued new guidance that will fundamentally change how public companies communicate about their cost structure. In the first episode of a three-part series, Embark's Nicole Harger and Adam Olsen break down ASU 2024-03, the Disaggregation of Income Statement Expenses (DISE) standard, and why companies need to start preparing now, even with a 2027 effective date on the horizon.


This episode covers the foundation: the investor demand driving the standard, who it applies to, and what "relevant expense captions" actually mean for your financial reporting.


In this episode:

  • Why the FASB issued DISE and how it fits into a broader expense transparency initiative (alongside ASU 2023-07 and ASU 2023-09)
  • Who is in scope: all public business entities, including broker-dealers, IPO-stage companies, and private companies whose financials appear in SEC filings
  • Effective dates: annual periods beginning after December 15, 2026; interim periods beginning after December 15, 2027
  • What goes into the tabular footnote disclosure, including the five required natural expense categories
  • How to identify relevant expense captions, and the key exceptions and practical expedients that offer some relief

]]> accounting, finance, business No Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606 84 84 Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606 full abca723f-42af-422c-9dce-8be398b3e361 https://share.transistor.fm/s/4296c457 Collaboration arrangements are becoming more common across industries, from biotech partnerships to platform-sharing in tech. But when it comes to accounting, things get complicated fast.
In this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:

  • What qualifies as a collaborative arrangement
  • How to determine if (and when) ASC 606 applies
  • Real-world examples involving IP licenses, cost-sharing, and milestone payments
  • The role of customer relationships in collaboration agreements
  • Disclosure expectations and SEC hot buttons
  • Common pitfalls and best practices

Whether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.

]]> Collaboration arrangements are becoming more common across industries, from biotech partnerships to platform-sharing in tech. But when it comes to accounting, things get complicated fast.
In this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:

  • What qualifies as a collaborative arrangement
  • How to determine if (and when) ASC 606 applies
  • Real-world examples involving IP licenses, cost-sharing, and milestone payments
  • The role of customer relationships in collaboration agreements
  • Disclosure expectations and SEC hot buttons
  • Common pitfalls and best practices

Whether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.

]]> Mon, 04 Aug 2025 00:15:00 -0500 Embark Embark 2100 Collaboration arrangements are becoming more common across industries, from biotech partnerships to platform-sharing in tech. But when it comes to accounting, things get complicated fast.
In this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:

  • What qualifies as a collaborative arrangement
  • How to determine if (and when) ASC 606 applies
  • Real-world examples involving IP licenses, cost-sharing, and milestone payments
  • The role of customer relationships in collaboration agreements
  • Disclosure expectations and SEC hot buttons
  • Common pitfalls and best practices

Whether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.

]]> accounting, finance, business No Accounting for Innovation — R&D Costs Explained 83 83 Accounting for Innovation — R&D Costs Explained full fcbc5144-b5b9-4b53-bb3f-870f6a2baa42 https://share.transistor.fm/s/f156a95b Join hosts Nicole Harger and Adam Olsen as they explore the intricacies of accounting for R&D costs. This episode covers the current U.S. GAAP treatment, challenges in the life sciences sector, and differences with IFRS. Discover potential changes from FASB and gain insights into how these accounting principles impact financial statements across industries. Perfect for professionals navigating the evolving landscape of R&D accounting.

]]> Join hosts Nicole Harger and Adam Olsen as they explore the intricacies of accounting for R&D costs. This episode covers the current U.S. GAAP treatment, challenges in the life sciences sector, and differences with IFRS. Discover potential changes from FASB and gain insights into how these accounting principles impact financial statements across industries. Perfect for professionals navigating the evolving landscape of R&D accounting.

]]> Wed, 11 Jun 2025 15:09:02 -0500 Embark Embark 1987 Join hosts Nicole Harger and Adam Olsen as they explore the intricacies of accounting for R&D costs. This episode covers the current U.S. GAAP treatment, challenges in the life sciences sector, and differences with IFRS. Discover potential changes from FASB and gain insights into how these accounting principles impact financial statements across industries. Perfect for professionals navigating the evolving landscape of R&D accounting.

]]> accounting, finance, business No FASB in Focus - Key Projects to Keep on Your Radar 82 82 FASB in Focus - Key Projects to Keep on Your Radar full 4bc949c2-80c3-460c-a7f2-54211559768b https://share.transistor.fm/s/ca48ee8e In this episode of "Accounting Matters," hosts Nicole Harger and Adam Olsen explore the FASB's 2025 agenda, highlighting key projects aimed at modernizing financial reporting standards. They discuss the proposed overhaul of software cost accounting, the introduction of a framework for environmental credit programs, and long-awaited guidance on accounting for government grants. These initiatives reflect a shift towards greater transparency and decision-usefulness in financial statements, addressing real-world challenges faced by companies today. Tune in to understand how these changes could impact your organization's financial reporting practices.

]]> In this episode of "Accounting Matters," hosts Nicole Harger and Adam Olsen explore the FASB's 2025 agenda, highlighting key projects aimed at modernizing financial reporting standards. They discuss the proposed overhaul of software cost accounting, the introduction of a framework for environmental credit programs, and long-awaited guidance on accounting for government grants. These initiatives reflect a shift towards greater transparency and decision-usefulness in financial statements, addressing real-world challenges faced by companies today. Tune in to understand how these changes could impact your organization's financial reporting practices.

]]> Fri, 02 May 2025 10:50:00 -0500 Embark Embark 2283 In this episode of "Accounting Matters," hosts Nicole Harger and Adam Olsen explore the FASB's 2025 agenda, highlighting key projects aimed at modernizing financial reporting standards. They discuss the proposed overhaul of software cost accounting, the introduction of a framework for environmental credit programs, and long-awaited guidance on accounting for government grants. These initiatives reflect a shift towards greater transparency and decision-usefulness in financial statements, addressing real-world challenges faced by companies today. Tune in to understand how these changes could impact your organization's financial reporting practices.

]]> accounting, finance, business No The Global Tariff Tango – Keeping Your Financial Statements in Step 81 81 The Global Tariff Tango – Keeping Your Financial Statements in Step full 2082b10e-7749-4478-a367-2c2a6620748d https://share.transistor.fm/s/98fb56ef Join hosts Nicole Harger and Adam Olsen as they explore the complex world of tariffs in this episode of Accounting Matters. Discover how global trade policies and tariffs are reshaping financial statements, supply chains, and pricing strategies. From the hardest-hit industries to strategic mitigation tactics, this episode provides valuable insights for navigating today's dynamic trade environment. Packed with in-depth analysis, it equips you with the knowledge to stay ahead in the financial landscape.

]]> Join hosts Nicole Harger and Adam Olsen as they explore the complex world of tariffs in this episode of Accounting Matters. Discover how global trade policies and tariffs are reshaping financial statements, supply chains, and pricing strategies. From the hardest-hit industries to strategic mitigation tactics, this episode provides valuable insights for navigating today's dynamic trade environment. Packed with in-depth analysis, it equips you with the knowledge to stay ahead in the financial landscape.

]]> Mon, 21 Apr 2025 00:15:00 -0500 Embark Embark 2525 Join hosts Nicole Harger and Adam Olsen as they explore the complex world of tariffs in this episode of Accounting Matters. Discover how global trade policies and tariffs are reshaping financial statements, supply chains, and pricing strategies. From the hardest-hit industries to strategic mitigation tactics, this episode provides valuable insights for navigating today's dynamic trade environment. Packed with in-depth analysis, it equips you with the knowledge to stay ahead in the financial landscape.

]]> accounting, finance, business No The EU Buses in Proposed Changes to Sustainability Reporting 80 80 The EU Buses in Proposed Changes to Sustainability Reporting full fbca5361-a05a-43f6-85ef-f73b054ad965 https://share.transistor.fm/s/0e35ce8a Join hosts Adam Olsen and Allison Bradshaw as they break down the EU's proposed Omnibus package in this episode of Accounting Matters. They explore the evolving landscape of sustainability reporting, including SEC climate rules, state regulations, and ISSB standards. Discover how these changes impact CSRD obligations, scoping, timing, and assurance requirements. Packed with insights, this episode equips you with the knowledge to navigate the future of sustainability reporting.

]]> Join hosts Adam Olsen and Allison Bradshaw as they break down the EU's proposed Omnibus package in this episode of Accounting Matters. They explore the evolving landscape of sustainability reporting, including SEC climate rules, state regulations, and ISSB standards. Discover how these changes impact CSRD obligations, scoping, timing, and assurance requirements. Packed with insights, this episode equips you with the knowledge to navigate the future of sustainability reporting.

]]> Tue, 18 Mar 2025 14:17:35 -0500 Embark Embark 2480 Join hosts Adam Olsen and Allison Bradshaw as they break down the EU's proposed Omnibus package in this episode of Accounting Matters. They explore the evolving landscape of sustainability reporting, including SEC climate rules, state regulations, and ISSB standards. Discover how these changes impact CSRD obligations, scoping, timing, and assurance requirements. Packed with insights, this episode equips you with the knowledge to navigate the future of sustainability reporting.

]]> accounting, finance, business No 2024 AICPA & CIMA Conference on Current SEC & PCAOB Developments Recap 79 79 2024 AICPA & CIMA Conference on Current SEC & PCAOB Developments Recap full 6e5e3e8c-9abd-4c40-b719-9c8c855aaa26 https://share.transistor.fm/s/a204b420 Join hosts Nicole Harger and Adam Olsen as they break down the key takeaways from the 2024 AICPA & CIMA Conference on Current SEC & PCAOB Developments! In this episode, they dive deep into the latest shifts in SEC & FASB priorities, the rising impact of AI on the accounting industry, and the evolving landscape of ESG reporting. Packed with expert analysis and actionable insights, we provide you with everything you need to stay ahead in accounting and finance.

]]> Join hosts Nicole Harger and Adam Olsen as they break down the key takeaways from the 2024 AICPA & CIMA Conference on Current SEC & PCAOB Developments! In this episode, they dive deep into the latest shifts in SEC & FASB priorities, the rising impact of AI on the accounting industry, and the evolving landscape of ESG reporting. Packed with expert analysis and actionable insights, we provide you with everything you need to stay ahead in accounting and finance.

]]> Thu, 09 Jan 2025 11:07:09 -0600 Embark Embark 2309 Join hosts Nicole Harger and Adam Olsen as they break down the key takeaways from the 2024 AICPA & CIMA Conference on Current SEC & PCAOB Developments! In this episode, they dive deep into the latest shifts in SEC & FASB priorities, the rising impact of AI on the accounting industry, and the evolving landscape of ESG reporting. Packed with expert analysis and actionable insights, we provide you with everything you need to stay ahead in accounting and finance.

]]> accounting, finance, business No Deepdive on EFRAG CSRD Study | Live from Workiva Amplify 78 78 Deepdive on EFRAG CSRD Study | Live from Workiva Amplify full 09a12868-8975-4070-8739-df98e3c9d0e0 https://share.transistor.fm/s/3f429327 Coming to you live from Workiva Amplify! Join your hosts Adam and Allison as they dive into the recent EFRAG study unpacking key findings from companies navigating their early implementation of the EU's CSRD.

EFRAG Study on Early Implementation of ESRS

]]> Coming to you live from Workiva Amplify! Join your hosts Adam and Allison as they dive into the recent EFRAG study unpacking key findings from companies navigating their early implementation of the EU's CSRD.

EFRAG Study on Early Implementation of ESRS

]]> Wed, 16 Oct 2024 16:06:36 -0500 Embark Embark 1169 Coming to you live from Workiva Amplify! Join your hosts Adam and Allison as they dive into the recent EFRAG study unpacking key findings from companies navigating their early implementation of the EU's CSRD.

EFRAG Study on Early Implementation of ESRS

]]> accounting, finance, business No FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol bonus 256a3d00-fa03-4227-bc3e-3a9ea48aa322 https://share.transistor.fm/s/0a313378 Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:


  • The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.
  • The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.
  • The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures
  • The proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.
  • The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.


For more on this week’s topics:

Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606)

IFRS, Rate-Regulated Activities

IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements

Greenhouse Gas Protocol, ​​Corporate Standard Frequently Asked Questions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:


  • The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.
  • The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.
  • The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures
  • The proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.
  • The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.


For more on this week’s topics:

Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606)

IFRS, Rate-Regulated Activities

IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements

Greenhouse Gas Protocol, ​​Corporate Standard Frequently Asked Questions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Wed, 07 Aug 2024 04:00:00 -0500 Embark Embark 463 Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:


  • The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers.
  • The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisions on their rate-regulated activities project.
  • The recently released Exposure Draft proposing amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures
  • The proposed inclusion of illustrative examples in the IFRS standards to enhance the reporting of climate-related and other uncertainties in financial statements.
  • The recently released set of FAQs from the Greenhouse Gas Protocol to help companies in applying their standards.


For more on this week’s topics:

Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606)

IFRS, Rate-Regulated Activities

IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements

Greenhouse Gas Protocol, ​​Corporate Standard Frequently Asked Questions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No Leading through an accountant shortage 77 77 Leading through an accountant shortage full 296c491a-0c75-451e-a65a-37ba9702b951 https://share.transistor.fm/s/b8542f8c Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience.

]]> Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience.

]]> Tue, 06 Aug 2024 16:04:16 -0500 Embark Embark 2687 Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience.

]]> accounting, finance, business No ASU 2024-01 - Profits interest guidance gets an upgrade 76 76 ASU 2024-01 - Profits interest guidance gets an upgrade full 2920e2ff-5359-46ed-97a3-6872c9494142 https://share.transistor.fm/s/91cad9d2 Tune into Accounting Matters as we speak about ASU 2024-01. Adam and Nicole explore how the latest profits interest guidance impacts your business & provide results-driven approaches.

]]> Tune into Accounting Matters as we speak about ASU 2024-01. Adam and Nicole explore how the latest profits interest guidance impacts your business & provide results-driven approaches.

]]> Tue, 30 Jul 2024 15:13:12 -0500 Embark Embark 2057 Tune into Accounting Matters as we speak about ASU 2024-01. Adam and Nicole explore how the latest profits interest guidance impacts your business & provide results-driven approaches.

]]> accounting, finance, business No FASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber Rules FASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber Rules bonus 57ba5800-3bed-4c51-91be-8e88e0a450b5 https://share.transistor.fm/s/0e5ca677 Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:


  • The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.
  • Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.
  • Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.
  • Targeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.
  • A Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.
  • CA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.
  • Discussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC’s new cybersecurity disclosure rules.


For more on this week’s topics:

FASB Issues New and Final Chapter of Its Conceptual Framework: Measurement

FASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)

IASB issues annual improvements to IFRS Accounting Standards

S&P 500 ESG Reporting and Assurance Analysis

Act to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHG

Public Company Cybersecurity Disclosures; Final Rules


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:


  • The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.
  • Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.
  • Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.
  • Targeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.
  • A Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.
  • CA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.
  • Discussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC’s new cybersecurity disclosure rules.


For more on this week’s topics:

FASB Issues New and Final Chapter of Its Conceptual Framework: Measurement

FASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)

IASB issues annual improvements to IFRS Accounting Standards

S&P 500 ESG Reporting and Assurance Analysis

Act to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHG

Public Company Cybersecurity Disclosures; Final Rules


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Wed, 24 Jul 2024 16:07:31 -0500 Embark Embark 532 Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:


  • The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.
  • Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.
  • Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.
  • Targeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of cash flows.
  • A Center for Audit Quality report found that 98% of companies disclosed some level of ESG-related information in 2022, 70% obtaining some degree of voluntary assurance.
  • CA Governor Gavin Newsom proposed delaying the implementation of California Senate Bills 253 and 261 by two years, from 2026 to 2028.
  • Discussion on the CrowdStrike/Windows outage and what it might mean for public companies subject to the SEC’s new cybersecurity disclosure rules.


For more on this week’s topics:

FASB Issues New and Final Chapter of Its Conceptual Framework: Measurement

FASB: Tentative Board Decisions 07-17-24 (induced conversions/VIE)

IASB issues annual improvements to IFRS Accounting Standards

S&P 500 ESG Reporting and Assurance Analysis

Act to amend Sections 38532 & 38533 of the Health and Safety Code, relating to GHG

Public Company Cybersecurity Disclosures; Final Rules


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No Avoid ERP regret & the 25% failure rate | On-Demand Webinar 75 75 Avoid ERP regret & the 25% failure rate | On-Demand Webinar full 36df7a7e-e21a-4832-ae38-91921946eb25 https://share.transistor.fm/s/4cff4f2f On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way.

You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/theater/


]]> On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way.

You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/theater/


]]> Thu, 18 Jul 2024 09:00:00 -0500 Embark Embark 1819 On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way.

You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/theater/


]]> accounting, finance, business No FASB Updates, AICPA Cheap Stock Guide, Int’l ESG Reporting News & More FASB Updates, AICPA Cheap Stock Guide, Int’l ESG Reporting News & More bonus 2d40f90c-75c8-44c9-ba91-3c3a2626efd0 https://share.transistor.fm/s/1a0a9dbe Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including:


  • FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs
  • Progress on FASB’s project for disaggregation of income statement expenses
  • Sneak peek at the AICPA’s update to their Valuation of Privately Held Company Equity Securities Issued as Compensation—aka the Cheap Stock Guide.
  • Announced improvements to the SEC website
  • New interpretive guidance from the SEC to clarify its recent cybersecurity rules
  • IASB finalizing the revision of IFRS Practice Statement 1, Management Commentary
  • ISSB’s plan to harmonize and consolidate the global sustainability disclosure landscape 
  • Update on the FTC rule effectively banning noncompete agreements in the US


For more on this week’s topics:

FASB: Tentative Board Decisions, Accounting for and Disclosure of Software Costs

FASB: Tentative Board Decisions, Disaggregation—Income Statement Expenses

Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide

SEC Updates Website to Improve Compliance, Functionality, and User Experience

Cyber Update: SEC Issues New Guidance on Cybersecurity Incident Disclosure

IASB agrees to finalise the revision of the Management Commentary Practice Statement

ISSB delivers further harmonisation of the sustainability disclosure landscape

Federal judge partially blocks U.S. ban on noncompetes


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including:


  • FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs
  • Progress on FASB’s project for disaggregation of income statement expenses
  • Sneak peek at the AICPA’s update to their Valuation of Privately Held Company Equity Securities Issued as Compensation—aka the Cheap Stock Guide.
  • Announced improvements to the SEC website
  • New interpretive guidance from the SEC to clarify its recent cybersecurity rules
  • IASB finalizing the revision of IFRS Practice Statement 1, Management Commentary
  • ISSB’s plan to harmonize and consolidate the global sustainability disclosure landscape 
  • Update on the FTC rule effectively banning noncompete agreements in the US


For more on this week’s topics:

FASB: Tentative Board Decisions, Accounting for and Disclosure of Software Costs

FASB: Tentative Board Decisions, Disaggregation—Income Statement Expenses

Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide

SEC Updates Website to Improve Compliance, Functionality, and User Experience

Cyber Update: SEC Issues New Guidance on Cybersecurity Incident Disclosure

IASB agrees to finalise the revision of the Management Commentary Practice Statement

ISSB delivers further harmonisation of the sustainability disclosure landscape

Federal judge partially blocks U.S. ban on noncompetes


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Thu, 11 Jul 2024 13:00:00 -0500 Embark Embark 436 Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including:


  • FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs
  • Progress on FASB’s project for disaggregation of income statement expenses
  • Sneak peek at the AICPA’s update to their Valuation of Privately Held Company Equity Securities Issued as Compensation—aka the Cheap Stock Guide.
  • Announced improvements to the SEC website
  • New interpretive guidance from the SEC to clarify its recent cybersecurity rules
  • IASB finalizing the revision of IFRS Practice Statement 1, Management Commentary
  • ISSB’s plan to harmonize and consolidate the global sustainability disclosure landscape 
  • Update on the FTC rule effectively banning noncompete agreements in the US


For more on this week’s topics:

FASB: Tentative Board Decisions, Accounting for and Disclosure of Software Costs

FASB: Tentative Board Decisions, Disaggregation—Income Statement Expenses

Working Draft of Chapters 8 and 9 from the Valuation of Privately-Held-Company Equity Securities Issued as Compensation Accounting and Valuation Guide

SEC Updates Website to Improve Compliance, Functionality, and User Experience

Cyber Update: SEC Issues New Guidance on Cybersecurity Incident Disclosure

IASB agrees to finalise the revision of the Management Commentary Practice Statement

ISSB delivers further harmonisation of the sustainability disclosure landscape

Federal judge partially blocks U.S. ban on noncompetes


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No FASB & EITF Meetings, Greenwashing, New Workiva ESG Reporting Tool FASB & EITF Meetings, Greenwashing, New Workiva ESG Reporting Tool bonus 64640bc3-4b50-48e8-a665-2a4287ad4433 https://share.transistor.fm/s/c21c2c07 Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including:


  • The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization.
  • FASB’s Emerging Issues Task Force (EITF) recent deliberations on the existing accounting guidance for the determination of an accounting acquirer.
  • The European Council’s announcement on its agreement with proposals to cut down on greenwashing and false environmental claims,
  • The new and impressive Workiva Carbon solution, designed to help companies enhance their existing ESG & Sustainability platform to support global climate regulations.


For more on this week’s topics:

FASB: Tentative Board Decisions, 6/12/24

EITF 6/14 Meeting Summary

EU Council Agrees on New Rules to Tackle Greenwashing in Product Green Claims

Workiva Launches New Carbon Data Management and Reporting Solution


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including:


  • The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization.
  • FASB’s Emerging Issues Task Force (EITF) recent deliberations on the existing accounting guidance for the determination of an accounting acquirer.
  • The European Council’s announcement on its agreement with proposals to cut down on greenwashing and false environmental claims,
  • The new and impressive Workiva Carbon solution, designed to help companies enhance their existing ESG & Sustainability platform to support global climate regulations.


For more on this week’s topics:

FASB: Tentative Board Decisions, 6/12/24

EITF 6/14 Meeting Summary

EU Council Agrees on New Rules to Tackle Greenwashing in Product Green Claims

Workiva Launches New Carbon Data Management and Reporting Solution


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Mon, 24 Jun 2024 02:00:00 -0500 Embark Embark 473 Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including:


  • The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization.
  • FASB’s Emerging Issues Task Force (EITF) recent deliberations on the existing accounting guidance for the determination of an accounting acquirer.
  • The European Council’s announcement on its agreement with proposals to cut down on greenwashing and false environmental claims,
  • The new and impressive Workiva Carbon solution, designed to help companies enhance their existing ESG & Sustainability platform to support global climate regulations.


For more on this week’s topics:

FASB: Tentative Board Decisions, 6/12/24

EITF 6/14 Meeting Summary

EU Council Agrees on New Rules to Tackle Greenwashing in Product Green Claims

Workiva Launches New Carbon Data Management and Reporting Solution


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates bonus b1bdcd34-3b92-489d-a21d-4421f5e8abe8 https://share.transistor.fm/s/1a3a2eba Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:


  • The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.
  • The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.
  • The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.
  • New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.
  • EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.


For more on this week’s topics:

Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC

Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)

IFRS Foundation: Transition to integrated reporting

ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names

EFRAG Releases New ESRS Q And A Technical Explanations


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:


  • The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.
  • The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.
  • The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.
  • New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.
  • EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.


For more on this week’s topics:

Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC

Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)

IFRS Foundation: Transition to integrated reporting

ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names

EFRAG Releases New ESRS Q And A Technical Explanations


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Mon, 10 Jun 2024 00:05:00 -0500 Embark Embark 389 Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including:


  • The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required.
  • The SEC provided relief to BF Borgers clients with additional time to hire a new public accountant and file quarterly and transition reports on their Form 10-Q given certain requirements.
  • The IFRS Foundation’s updated guide on getting started on implementing the Integrated Reporting Framework and how to take account of the IFRS Sustainability Disclosure Standards.
  • New ESMA guidelines on using ESG and sustainability-related terms in investment fund names.
  • EFRAG’s compilation of 68 unique explanations to respond to various stakeholders’ technical questions on ESRS application required under the CSRD.


For more on this week’s topics:

Statement on the Application of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in Filings with the SEC

Securities Exchange Act of 1934, Release No. 34-100185 (BF Borgers)

IFRS Foundation: Transition to integrated reporting

ESMA Guidelines establish harmonised criteria for use of ESG and sustainability terms in fund names

EFRAG Releases New ESRS Q And A Technical Explanations


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No FTC & Non-Competes, FASB Update, BF Borgers, New ISSB Projects & More FTC & Non-Competes, FASB Update, BF Borgers, New ISSB Projects & More bonus 1b9519d9-4a2b-482d-8b67-a36c6e58f8ce https://share.transistor.fm/s/c897a54f AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including:


  • The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instances
  • The FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation review, and feedback on financial statement measurement
  • IFRS 19—another new accounting standard from the IASB
  • The SEC’s action against audit firm BF Borgers for deliberately and systematically failing to meet PCAOB audit and review standards
  • Two new research projects added to the ISSB’s list of priorities


Want to completely transform your financial planning and decision-making? Then download our free resource, The CFO’s Guide to Implementing a Rolling Forecast, today.

For more on this week’s topics:

FTC Announces Rule Banning Noncompetes

FASB: Tentative Board Decisions 05-08-24

ISSB Explores Developing New Disclosure Standards for Biodiversity, Human Capital

IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard

SEC: Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.


]]> AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including:


  • The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instances
  • The FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation review, and feedback on financial statement measurement
  • IFRS 19—another new accounting standard from the IASB
  • The SEC’s action against audit firm BF Borgers for deliberately and systematically failing to meet PCAOB audit and review standards
  • Two new research projects added to the ISSB’s list of priorities


Want to completely transform your financial planning and decision-making? Then download our free resource, The CFO’s Guide to Implementing a Rolling Forecast, today.

For more on this week’s topics:

FTC Announces Rule Banning Noncompetes

FASB: Tentative Board Decisions 05-08-24

ISSB Explores Developing New Disclosure Standards for Biodiversity, Human Capital

IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard

SEC: Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.


]]> Thu, 16 May 2024 02:00:00 -0500 Embark Embark 521 AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including:


  • The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instances
  • The FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation review, and feedback on financial statement measurement
  • IFRS 19—another new accounting standard from the IASB
  • The SEC’s action against audit firm BF Borgers for deliberately and systematically failing to meet PCAOB audit and review standards
  • Two new research projects added to the ISSB’s list of priorities


Want to completely transform your financial planning and decision-making? Then download our free resource, The CFO’s Guide to Implementing a Rolling Forecast, today.

For more on this week’s topics:

FTC Announces Rule Banning Noncompetes

FASB: Tentative Board Decisions 05-08-24

ISSB Explores Developing New Disclosure Standards for Biodiversity, Human Capital

IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard

SEC: Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.


]]> accounting, finance, business No Change is here: The new wave of accounting for crypto assets 74 74 Change is here: The new wave of accounting for crypto assets full d5035533-3a9e-4076-b585-1c1ab7c477f5 https://share.transistor.fm/s/613e8b29 Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.


]]> Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.


]]> Wed, 15 May 2024 02:00:00 -0500 Embark Embark 1605 Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.


]]> accounting, finance, business No A Look at IFRS 18, the CSDDD’s Official, the PCC on ASC 350, and More A Look at IFRS 18, the CSDDD’s Official, the PCC on ASC 350, and More bonus 480b481d-69d3-40d3-9b5b-b4f391966162 https://share.transistor.fm/s/8e29eeea As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including:


  • A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements.
  • The CSDDD was voted into adoption and will become law this year. Finally.
  • A new guide from the IFRS Foundation and EFRAG to help companies navigate the new sustainability requirements.
  • The FASB Private Company Council’s decision to pursue improvements to ASC 350-40, Internal-Use Software.


Want to know the SEC’s final climate-related disclosure rules better? This webinar is for you:
Meet the SEC’s Final Climate-Related Disclosure Rules


For more this week’s topics:

IFRS 18 will improve communication in financial statements

European Commission: Corporate sustainability due diligence

IFRS Foundation and EFRAG publish interoperability guidance

PCC Meeting Recap: 4/18/2024


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including:


  • A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements.
  • The CSDDD was voted into adoption and will become law this year. Finally.
  • A new guide from the IFRS Foundation and EFRAG to help companies navigate the new sustainability requirements.
  • The FASB Private Company Council’s decision to pursue improvements to ASC 350-40, Internal-Use Software.


Want to know the SEC’s final climate-related disclosure rules better? This webinar is for you:
Meet the SEC’s Final Climate-Related Disclosure Rules


For more this week’s topics:

IFRS 18 will improve communication in financial statements

European Commission: Corporate sustainability due diligence

IFRS Foundation and EFRAG publish interoperability guidance

PCC Meeting Recap: 4/18/2024


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Wed, 08 May 2024 13:59:43 -0500 Embark Embark 278 As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including:


  • A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements.
  • The CSDDD was voted into adoption and will become law this year. Finally.
  • A new guide from the IFRS Foundation and EFRAG to help companies navigate the new sustainability requirements.
  • The FASB Private Company Council’s decision to pursue improvements to ASC 350-40, Internal-Use Software.


Want to know the SEC’s final climate-related disclosure rules better? This webinar is for you:
Meet the SEC’s Final Climate-Related Disclosure Rules


For more this week’s topics:

IFRS 18 will improve communication in financial statements

European Commission: Corporate sustainability due diligence

IFRS Foundation and EFRAG publish interoperability guidance

PCC Meeting Recap: 4/18/2024


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No AM Now: New updates from the FASB, SEC, and European Council on the EPBD AM Now: New updates from the FASB, SEC, and European Council on the EPBD bonus 3361ea14-eb14-40a3-bb66-735fef19bd61 https://share.transistor.fm/s/80f196c5 Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:


  • Update on FASB’s discussion on accounting for government grants
  • Another update from FASB, this time on ASC 815—Derivatives and Hedging
  • FASB’s redeliberations on the Interim Reporting (Topic 270) ASU
  • The SEC’s adoption of amendments to a rule under the Investment Advisers Act of 1940
  • The European Council’s official adoption of the revised Energy Performance of Buildings Directive (EPBD)


For insights, tips, and a handy cash flow model template from Embark’s team of gurus:
13-Week Cash Flow Forecast Model Template


For more this week’s topics:

FASB—Accounting for Government Grants

FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24)

Exemption for Certain Investment Advisers Operating Through the Internet

Questions and Answers on the revised Energy Performance of Buildings Directive


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:


  • Update on FASB’s discussion on accounting for government grants
  • Another update from FASB, this time on ASC 815—Derivatives and Hedging
  • FASB’s redeliberations on the Interim Reporting (Topic 270) ASU
  • The SEC’s adoption of amendments to a rule under the Investment Advisers Act of 1940
  • The European Council’s official adoption of the revised Energy Performance of Buildings Directive (EPBD)


For insights, tips, and a handy cash flow model template from Embark’s team of gurus:
13-Week Cash Flow Forecast Model Template


For more this week’s topics:

FASB—Accounting for Government Grants

FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24)

Exemption for Certain Investment Advisers Operating Through the Internet

Questions and Answers on the revised Energy Performance of Buildings Directive


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Wed, 01 May 2024 06:00:00 -0500 Embark Embark 427 Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:


  • Update on FASB’s discussion on accounting for government grants
  • Another update from FASB, this time on ASC 815—Derivatives and Hedging
  • FASB’s redeliberations on the Interim Reporting (Topic 270) ASU
  • The SEC’s adoption of amendments to a rule under the Investment Advisers Act of 1940
  • The European Council’s official adoption of the revised Energy Performance of Buildings Directive (EPBD)


For insights, tips, and a handy cash flow model template from Embark’s team of gurus:
13-Week Cash Flow Forecast Model Template


For more this week’s topics:

FASB—Accounting for Government Grants

FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24)

Exemption for Certain Investment Advisers Operating Through the Internet

Questions and Answers on the revised Energy Performance of Buildings Directive


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No Meet the EU’s CSRD & ESRS, Part 1 (Re-release) Meet the EU’s CSRD & ESRS, Part 1 (Re-release) full 3840631a-240d-4b63-aec4-1778db25f1e1 https://share.transistor.fm/s/caab5fd0 You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.

]]> You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.

]]> Mon, 29 Apr 2024 11:22:01 -0500 Embark Embark 1475 You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts and Spotify.

]]> accounting, finance, business No AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more bonus ca1259a2-2815-4c06-a6ad-a3696ab83b78 https://share.transistor.fm/s/a7d714a5 Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:


  • Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules
  • FASB has issued the first two Accounting Standards Updates of 2024
  • FASB’s tentative decisions on its accounting for internal-use software costs project
  • Update on FASB’s proposal over disclosures of the disaggregation of income statement expense
  • The SEC’s technical amendments in response to a Federal court's decision to vacate rule amendments on repurchases of an issuer’s equity securities


For insights and tips on ESG reporting from Embark’s team of specialists:
ESG Reporting Best Practices: Implementation & Beyond


For more this week’s topics:

The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means)

FASB Accounting Standards Updates: 2024-01, 2024-02

Accounting for and Disclosure of Software Costs

Tentative Board Decisions - Disaggregation of Income Statement Expenses

SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:


  • Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules
  • FASB has issued the first two Accounting Standards Updates of 2024
  • FASB’s tentative decisions on its accounting for internal-use software costs project
  • Update on FASB’s proposal over disclosures of the disaggregation of income statement expense
  • The SEC’s technical amendments in response to a Federal court's decision to vacate rule amendments on repurchases of an issuer’s equity securities


For insights and tips on ESG reporting from Embark’s team of specialists:
ESG Reporting Best Practices: Implementation & Beyond


For more this week’s topics:

The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means)

FASB Accounting Standards Updates: 2024-01, 2024-02

Accounting for and Disclosure of Software Costs

Tentative Board Decisions - Disaggregation of Income Statement Expenses

SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> Thu, 25 Apr 2024 10:10:36 -0500 Embark Embark 528 Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:


  • Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules
  • FASB has issued the first two Accounting Standards Updates of 2024
  • FASB’s tentative decisions on its accounting for internal-use software costs project
  • Update on FASB’s proposal over disclosures of the disaggregation of income statement expense
  • The SEC’s technical amendments in response to a Federal court's decision to vacate rule amendments on repurchases of an issuer’s equity securities


For insights and tips on ESG reporting from Embark’s team of specialists:
ESG Reporting Best Practices: Implementation & Beyond


For more this week’s topics:

The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means)

FASB Accounting Standards Updates: 2024-01, 2024-02

Accounting for and Disclosure of Software Costs

Tentative Board Decisions - Disaggregation of Income Statement Expenses

SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments


Connect with Embark on: 


Listen to AM Now on Apple Podcasts and Spotify.

]]> accounting, finance, business No AM Now: SEC Climate Rules & Challengers, CTA/FinCEN, IFRS 3 Update, and more AM Now: SEC Climate Rules & Challengers, CTA/FinCEN, IFRS 3 Update, and more bonus e9c1df61-7c75-4aa2-bfb0-54595989ea1f https://share.transistor.fm/s/98199ca6 Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including:


  • The SEC adopted final climate disclosure rules after receiving 24,000 comments.
  • The SEC's climate rule faces legal challenges from fracking companies and critics.
  • FASAB proposes guidance for reporting seized and forfeited digital assets.
  • Financial Accounting Foundations seeks feedback on the PCC's effectiveness.
  • A Court declares the CTA unconstitutional, impacting reporting mandates.
  • IASB proposes amendments to IFRS 3 to enhance acquisition and impairment reporting.
  • Canadian Sustainability Standards Board proposes sustainability reporting standards, seeking feedback.


For more information on these and related topics:


SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors

SEC climate disclosure rule faces legal gantlet

Digital assets addressed by FASAB

FAF Wants to Know How the Private Company Council Can Be More Effective

Corporate Transparency Act Ruled Unconstitutional

IASB consults on proposals to improve reporting of acquisitions

Canada Releases Proposed IFRS-Based Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including:


  • The SEC adopted final climate disclosure rules after receiving 24,000 comments.
  • The SEC's climate rule faces legal challenges from fracking companies and critics.
  • FASAB proposes guidance for reporting seized and forfeited digital assets.
  • Financial Accounting Foundations seeks feedback on the PCC's effectiveness.
  • A Court declares the CTA unconstitutional, impacting reporting mandates.
  • IASB proposes amendments to IFRS 3 to enhance acquisition and impairment reporting.
  • Canadian Sustainability Standards Board proposes sustainability reporting standards, seeking feedback.


For more information on these and related topics:


SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors

SEC climate disclosure rule faces legal gantlet

Digital assets addressed by FASAB

FAF Wants to Know How the Private Company Council Can Be More Effective

Corporate Transparency Act Ruled Unconstitutional

IASB consults on proposals to improve reporting of acquisitions

Canada Releases Proposed IFRS-Based Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 20 Mar 2024 11:05:26 -0500 Embark Embark 558 Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including:


  • The SEC adopted final climate disclosure rules after receiving 24,000 comments.
  • The SEC's climate rule faces legal challenges from fracking companies and critics.
  • FASAB proposes guidance for reporting seized and forfeited digital assets.
  • Financial Accounting Foundations seeks feedback on the PCC's effectiveness.
  • A Court declares the CTA unconstitutional, impacting reporting mandates.
  • IASB proposes amendments to IFRS 3 to enhance acquisition and impairment reporting.
  • Canadian Sustainability Standards Board proposes sustainability reporting standards, seeking feedback.


For more information on these and related topics:


SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors

SEC climate disclosure rule faces legal gantlet

Digital assets addressed by FASAB

FAF Wants to Know How the Private Company Council Can Be More Effective

Corporate Transparency Act Ruled Unconstitutional

IASB consults on proposals to improve reporting of acquisitions

Canada Releases Proposed IFRS-Based Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No SEC Final Climate Disclosure Rule SEC Final Climate Disclosure Rule bonus d97fde85-98d0-40f1-82a7-113959fba2c9 https://share.transistor.fm/s/47bf5049 In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.

]]> In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.

]]> Fri, 15 Mar 2024 15:16:47 -0500 Embark Embark 3097 In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.

]]> accounting, finance, business No The FASB shakes up segment reporting 73 73 The FASB shakes up segment reporting full 49cee7a0-9dc8-48ab-8b6f-2f66e3da7a00 https://share.transistor.fm/s/8922fd29 In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.

]]> In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.

]]> Wed, 13 Mar 2024 11:14:37 -0500 Embark Embark 2036 In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.

]]> accounting, finance, business No Updates on SEC, IFRS, EU ESG Reporting & Profits Interest Awards ASU Updates on SEC, IFRS, EU ESG Reporting & Profits Interest Awards ASU bonus d9fce539-f87b-4c1a-8be5-7082bd9bc438 https://share.transistor.fm/s/9addbe23 As always, your AM Now hosts Adam Olsen and Nicole Harger are back with the week’s biggest accounting and finance stories, including:


  • The 3/6 SEC meeting on the climate disclosure rules
  • Recap of the recent IFRS Sustainability Symposium
  • The provisional agreement to establish an EU carbon removals certification framework
  • Anti-greenwashing laws recently adopted by the European Council
  • The FASB’s recent board meeting discussing a final ASU on profits interest awards


For more information on these and related topics:


SEC Open Meeting Agenda, 3/6/2024

IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards

Climate action: Council and Parliament agree to establish an EU carbon removals certification framework

EU Adopts New Law to Protect Consumers Against Misleading Green Claims

Scope Application of Profits Interest Awards: Compensation—Stock Compensation (Topic 718)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> As always, your AM Now hosts Adam Olsen and Nicole Harger are back with the week’s biggest accounting and finance stories, including:


  • The 3/6 SEC meeting on the climate disclosure rules
  • Recap of the recent IFRS Sustainability Symposium
  • The provisional agreement to establish an EU carbon removals certification framework
  • Anti-greenwashing laws recently adopted by the European Council
  • The FASB’s recent board meeting discussing a final ASU on profits interest awards


For more information on these and related topics:


SEC Open Meeting Agenda, 3/6/2024

IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards

Climate action: Council and Parliament agree to establish an EU carbon removals certification framework

EU Adopts New Law to Protect Consumers Against Misleading Green Claims

Scope Application of Profits Interest Awards: Compensation—Stock Compensation (Topic 718)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> Fri, 08 Mar 2024 12:48:56 -0600 Embark Embark 525 As always, your AM Now hosts Adam Olsen and Nicole Harger are back with the week’s biggest accounting and finance stories, including:


  • The 3/6 SEC meeting on the climate disclosure rules
  • Recap of the recent IFRS Sustainability Symposium
  • The provisional agreement to establish an EU carbon removals certification framework
  • Anti-greenwashing laws recently adopted by the European Council
  • The FASB’s recent board meeting discussing a final ASU on profits interest awards


For more information on these and related topics:


SEC Open Meeting Agenda, 3/6/2024

IFRS Sustainability Symposium convenes in New York City as market participants get ready to use the ISSB Standards

Climate action: Council and Parliament agree to establish an EU carbon removals certification framework

EU Adopts New Law to Protect Consumers Against Misleading Green Claims

Scope Application of Profits Interest Awards: Compensation—Stock Compensation (Topic 718)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> accounting, finance, business No Deals Transaction Lifecycle Pt 1: Pre-Transaction Activities, To Buy or Not to Buy? [Re-release] Deals Transaction Lifecycle Pt 1: Pre-Transaction Activities, To Buy or Not to Buy? [Re-release] full 4110b065-cba0-4a3e-a701-6db6d9ffcd22 https://share.transistor.fm/s/5d4a6418 A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 28 Feb 2024 10:29:53 -0600 Embark Embark 2040 A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now: SEC & IASB Updates, FinCen BOI Reporting, Malaysia / ISSB Standards AM Now: SEC & IASB Updates, FinCen BOI Reporting, Malaysia / ISSB Standards bonus 9550fe77-a54f-4f0e-b3e9-c291d8906f1f https://share.transistor.fm/s/5955f065 Just as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on:


  • The SEC proposal on increasing the threshold for qualifying venture capital funds
  • The Small Business Capital Formation Advisory Committee discusses updates to the Accredited Investor Definition and examines the current state of the IPO market
  • FinCEN's new BOI reporting requirement targets small businesses to enhance financial transparency, with certain exemptions and deadlines for compliance.
  • The IASB delays the release of a new standard, expected to be IFRS 19, aimed at simplifying financial disclosures for subsidiaries without public accountability.
  • Malaysia is considering adopting ISSB standards for sustainability reporting, seeking public feedback on implementation, with a phased approach for mandatory compliance.


For more information on these and related topics:


SEC Proposes Rule to Raise Threshold for Qualifying VC Funds

Agenda - Meeting of SEC Small Business Capital Formation Advisory Committee

BOI: Beneficial Ownership Information

Malaysia Launches Consultation on Adoption of IFRS Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Just as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on:


  • The SEC proposal on increasing the threshold for qualifying venture capital funds
  • The Small Business Capital Formation Advisory Committee discusses updates to the Accredited Investor Definition and examines the current state of the IPO market
  • FinCEN's new BOI reporting requirement targets small businesses to enhance financial transparency, with certain exemptions and deadlines for compliance.
  • The IASB delays the release of a new standard, expected to be IFRS 19, aimed at simplifying financial disclosures for subsidiaries without public accountability.
  • Malaysia is considering adopting ISSB standards for sustainability reporting, seeking public feedback on implementation, with a phased approach for mandatory compliance.


For more information on these and related topics:


SEC Proposes Rule to Raise Threshold for Qualifying VC Funds

Agenda - Meeting of SEC Small Business Capital Formation Advisory Committee

BOI: Beneficial Ownership Information

Malaysia Launches Consultation on Adoption of IFRS Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 22 Feb 2024 09:00:00 -0600 Embark Embark 422 Just as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on:


  • The SEC proposal on increasing the threshold for qualifying venture capital funds
  • The Small Business Capital Formation Advisory Committee discusses updates to the Accredited Investor Definition and examines the current state of the IPO market
  • FinCEN's new BOI reporting requirement targets small businesses to enhance financial transparency, with certain exemptions and deadlines for compliance.
  • The IASB delays the release of a new standard, expected to be IFRS 19, aimed at simplifying financial disclosures for subsidiaries without public accountability.
  • Malaysia is considering adopting ISSB standards for sustainability reporting, seeking public feedback on implementation, with a phased approach for mandatory compliance.


For more information on these and related topics:


SEC Proposes Rule to Raise Threshold for Qualifying VC Funds

Agenda - Meeting of SEC Small Business Capital Formation Advisory Committee

BOI: Beneficial Ownership Information

Malaysia Launches Consultation on Adoption of IFRS Sustainability Reporting Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No It takes two - Understanding the CSRD’s double materiality 72 72 It takes two - Understanding the CSRD’s double materiality full 9e339443-2c98-462a-bcaa-0f295ab645eb https://share.transistor.fm/s/0b636e4a Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.

]]> Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.

]]> Thu, 15 Feb 2024 02:00:00 -0600 Embark Embark 2659 Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.

]]> accounting, finance, business No Hedge Accounting, NY Sustainability Bills, ESG in China, and More Hedge Accounting, NY Sustainability Bills, ESG in China, and More bonus 5a3f4a56-b7e6-4c1d-a67f-55068b3f287c https://share.transistor.fm/s/0a7872d5 Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including:


  • Updates from the recent FASB Board meeting on Topic 815, Hedge Accounting Improvements
  • New York's S5437 and S897A bills push for pioneering sustainability disclosures in the finance and corporate sectors.
  • China enforces sustainability reporting for all listed companies, setting a new global standard in ESG transparency.
  • The SEC's new rules expand the 'dealer' definition, enhancing oversight of significant market participants for market integrity.


For more information on these and related topics:


FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements

NY Senate Bill S897A

NY Senate Bill S5437

China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies

Statement on Final Rules Regarding the Further Definition of a Dealer-Trader


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including:


  • Updates from the recent FASB Board meeting on Topic 815, Hedge Accounting Improvements
  • New York's S5437 and S897A bills push for pioneering sustainability disclosures in the finance and corporate sectors.
  • China enforces sustainability reporting for all listed companies, setting a new global standard in ESG transparency.
  • The SEC's new rules expand the 'dealer' definition, enhancing oversight of significant market participants for market integrity.


For more information on these and related topics:


FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements

NY Senate Bill S897A

NY Senate Bill S5437

China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies

Statement on Final Rules Regarding the Further Definition of a Dealer-Trader


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 13 Feb 2024 14:15:00 -0600 Embark Embark 519 Your AM Now hosts Adam Olsen and Nicole Harger are back at it again with critical accounting and finance stories from the week that was, including:


  • Updates from the recent FASB Board meeting on Topic 815, Hedge Accounting Improvements
  • New York's S5437 and S897A bills push for pioneering sustainability disclosures in the finance and corporate sectors.
  • China enforces sustainability reporting for all listed companies, setting a new global standard in ESG transparency.
  • The SEC's new rules expand the 'dealer' definition, enhancing oversight of significant market participants for market integrity.


For more information on these and related topics:


FASB Board Meeting Handout – Topic 815—Hedge Accounting Improvements

NY Senate Bill S897A

NY Senate Bill S5437

China Stock Exchanges Announce Mandatory Sustainability Reporting Requirements for Companies

Statement on Final Rules Regarding the Further Definition of a Dealer-Trader


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No SEC & SPACs, CSRD Updates, FASB Board Meeting Recap SEC & SPACs, CSRD Updates, FASB Board Meeting Recap bonus ad458b6e-247e-4e7e-8990-2559f82b184c https://share.transistor.fm/s/30c2a044 It’s once again time for your AM Now hosts Adam Olsen and Matt Fisser to deliver  what’s going on in accounting and finance this week, including stories on:


  • The SEC adopted final rules to enhance disclosures and provide additional investor protections in IPOs by SPACs and in de-SPAC transactions.
  • The postponement of certain CSRD elements by two years, including sector-specific sustainability disclosures and sustainability reporting from companies outside the EU. 
  • The latest developments from the FASB and their most recent board meeting held on January 31, 2024.


For more information on these and related topics:


SEC Adopts Rules to Enhance Investor Protections Relating to SPACs, Shell Companies, and Projections

EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors

FASB Past Meetings


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> It’s once again time for your AM Now hosts Adam Olsen and Matt Fisser to deliver  what’s going on in accounting and finance this week, including stories on:


  • The SEC adopted final rules to enhance disclosures and provide additional investor protections in IPOs by SPACs and in de-SPAC transactions.
  • The postponement of certain CSRD elements by two years, including sector-specific sustainability disclosures and sustainability reporting from companies outside the EU. 
  • The latest developments from the FASB and their most recent board meeting held on January 31, 2024.


For more information on these and related topics:


SEC Adopts Rules to Enhance Investor Protections Relating to SPACs, Shell Companies, and Projections

EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors

FASB Past Meetings


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 06 Feb 2024 18:48:53 -0600 Embark Embark 665 It’s once again time for your AM Now hosts Adam Olsen and Matt Fisser to deliver  what’s going on in accounting and finance this week, including stories on:


  • The SEC adopted final rules to enhance disclosures and provide additional investor protections in IPOs by SPACs and in de-SPAC transactions.
  • The postponement of certain CSRD elements by two years, including sector-specific sustainability disclosures and sustainability reporting from companies outside the EU. 
  • The latest developments from the FASB and their most recent board meeting held on January 31, 2024.


For more information on these and related topics:


SEC Adopts Rules to Enhance Investor Protections Relating to SPACs, Shell Companies, and Projections

EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors

FASB Past Meetings


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Year-end reporting reminders for private companies 71 71 Year-end reporting reminders for private companies full 868b104e-ea2f-4243-b3ea-11ccc5f6df9a https://share.transistor.fm/s/41f1a836 In this episode of 'Accounting Matters,' we guide private companies through key accounting developments, covering standards like CECL, simplified goodwill impairment, and supplier finance program disclosures. Additionally, we discuss what lies ahead in the new year.

]]> In this episode of 'Accounting Matters,' we guide private companies through key accounting developments, covering standards like CECL, simplified goodwill impairment, and supplier finance program disclosures. Additionally, we discuss what lies ahead in the new year.

]]> Tue, 30 Jan 2024 12:45:21 -0600 Embark Embark 1812 In this episode of 'Accounting Matters,' we guide private companies through key accounting developments, covering standards like CECL, simplified goodwill impairment, and supplier finance program disclosures. Additionally, we discuss what lies ahead in the new year.

]]> accounting, finance, business No AM Now: EFRAG Exposure Drafts & SAB 74 Reminders AM Now: EFRAG Exposure Drafts & SAB 74 Reminders bonus b8ddb0c3-829a-4b02-884a-dd256f66adc1 https://share.transistor.fm/s/3a8d3bfb Your trusty AM Now hosts Adam Olsen and Nicole Harger are serving up yet another episode of tasty accounting and finance stories for you, including:


  • SEC registrants should expect a significant uptick in their Staff Accounting Bulletin SAB 74 disclosures due to the impending adoption of numerous Accounting Standard Updates (ASUs).
  • EFRAG has initiated a public consultation on two Exposure Drafts  – ESRS LSME ED and VSME ED –  for sustainability reporting standards.
  • EU member states are currently transposing the CSRD into their own national law and must complete the process no later than July 6th of this year. 


For more information on these and related topics:


Segments, Taxes, SAB 74 and More

EFRAG’s Public Consultation on Two Exposure Drafts on Sustainability Reporting Standards for SMEs

France Introduces Possible Jail Time As Penalty For Non-Compliance With Sustainability Disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Your trusty AM Now hosts Adam Olsen and Nicole Harger are serving up yet another episode of tasty accounting and finance stories for you, including:


  • SEC registrants should expect a significant uptick in their Staff Accounting Bulletin SAB 74 disclosures due to the impending adoption of numerous Accounting Standard Updates (ASUs).
  • EFRAG has initiated a public consultation on two Exposure Drafts  – ESRS LSME ED and VSME ED –  for sustainability reporting standards.
  • EU member states are currently transposing the CSRD into their own national law and must complete the process no later than July 6th of this year. 


For more information on these and related topics:


Segments, Taxes, SAB 74 and More

EFRAG’s Public Consultation on Two Exposure Drafts on Sustainability Reporting Standards for SMEs

France Introduces Possible Jail Time As Penalty For Non-Compliance With Sustainability Disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 24 Jan 2024 02:00:00 -0600 Embark Embark 658 Your trusty AM Now hosts Adam Olsen and Nicole Harger are serving up yet another episode of tasty accounting and finance stories for you, including:


  • SEC registrants should expect a significant uptick in their Staff Accounting Bulletin SAB 74 disclosures due to the impending adoption of numerous Accounting Standard Updates (ASUs).
  • EFRAG has initiated a public consultation on two Exposure Drafts  – ESRS LSME ED and VSME ED –  for sustainability reporting standards.
  • EU member states are currently transposing the CSRD into their own national law and must complete the process no later than July 6th of this year. 


For more information on these and related topics:


Segments, Taxes, SAB 74 and More

EFRAG’s Public Consultation on Two Exposure Drafts on Sustainability Reporting Standards for SMEs

France Introduces Possible Jail Time As Penalty For Non-Compliance With Sustainability Disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Meet the EU’s CSRD & ESRS, Part 1 (Re-Run) Meet the EU’s CSRD & ESRS, Part 1 (Re-Run) full 3cb466cd-58f3-4ac6-9fbb-9f8bae3ac421 https://share.transistor.fm/s/75fb4931 You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 15 Jan 2024 16:35:42 -0600 Embark Embark 1489 You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No New ASUs and CSDDD New ASUs and CSDDD bonus ef9054a4-7cb3-4305-a03f-78d0892ee3d6 https://share.transistor.fm/s/09742e23 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


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> 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


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Fri, 12 Jan 2024 13:58:26 -0600 Embark Embark 541 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


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No CA Climate Bills SB 253 and SB 261 70 70 CA Climate Bills SB 253 and SB 261 full 83d3271f-ae97-4786-9b1e-ed408385e5fd https://share.transistor.fm/s/c12eee08 In this episode of Accounting Matters, Adam and Nicole dissect California's Climate Accountability Package, focusing on Senate Bills 253 and 261. They unravel the mandatory disclosure of greenhouse gas emissions, including Scope 1, Scope 2, and Scope 3, for companies operating in the state. 

We provide valuable insights into compliance challenges, the role of the California Air Resources Board, and the implications of potential fines for noncompliance. Whether you're a seasoned professional or new to sustainability compliance, tune in for succinct discussions demystifying the intricate landscape of California's climate legislation.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of Accounting Matters, Adam and Nicole dissect California's Climate Accountability Package, focusing on Senate Bills 253 and 261. They unravel the mandatory disclosure of greenhouse gas emissions, including Scope 1, Scope 2, and Scope 3, for companies operating in the state. 

We provide valuable insights into compliance challenges, the role of the California Air Resources Board, and the implications of potential fines for noncompliance. Whether you're a seasoned professional or new to sustainability compliance, tune in for succinct discussions demystifying the intricate landscape of California's climate legislation.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 21 Dec 2023 02:00:00 -0600 Embark Embark 2390 In this episode of Accounting Matters, Adam and Nicole dissect California's Climate Accountability Package, focusing on Senate Bills 253 and 261. They unravel the mandatory disclosure of greenhouse gas emissions, including Scope 1, Scope 2, and Scope 3, for companies operating in the state. 

We provide valuable insights into compliance challenges, the role of the California Air Resources Board, and the implications of potential fines for noncompliance. Whether you're a seasoned professional or new to sustainability compliance, tune in for succinct discussions demystifying the intricate landscape of California's climate legislation.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Audit Facilitation 69 69 Audit Facilitation full 94fa932e-c426-43dd-9152-c28a0401f9f7 https://share.transistor.fm/s/06f32f02 In this episode of Accounting Matters, Adam and Nicole dive into the complexities of audit preparation for companies closing their books in 2023. Drawing from their extensive public accounting experience, they explore common challenges, such as headcount shortages and the impact of significant transactions on readiness.

We also discuss the importance of documentation, effective auditor collaboration, and strategies to meet crucial deadlines. Whether you're a seasoned professional or new to the industry, tune in for valuable insights on navigating the intricate landscape of audit readiness and ensuring a smoother process for your company.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of Accounting Matters, Adam and Nicole dive into the complexities of audit preparation for companies closing their books in 2023. Drawing from their extensive public accounting experience, they explore common challenges, such as headcount shortages and the impact of significant transactions on readiness.

We also discuss the importance of documentation, effective auditor collaboration, and strategies to meet crucial deadlines. Whether you're a seasoned professional or new to the industry, tune in for valuable insights on navigating the intricate landscape of audit readiness and ensuring a smoother process for your company.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 18 Dec 2023 02:00:00 -0600 Embark Embark 1386 In this episode of Accounting Matters, Adam and Nicole dive into the complexities of audit preparation for companies closing their books in 2023. Drawing from their extensive public accounting experience, they explore common challenges, such as headcount shortages and the impact of significant transactions on readiness.

We also discuss the importance of documentation, effective auditor collaboration, and strategies to meet crucial deadlines. Whether you're a seasoned professional or new to the industry, tune in for valuable insights on navigating the intricate landscape of audit readiness and ensuring a smoother process for your company.

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No SEC/Sustainability Update, AICPA Proposed Framework, FASB SEC/Sustainability Update, AICPA Proposed Framework, FASB bonus d179bfb6-f9da-4059-8f66-e0b48884db0d https://share.transistor.fm/s/61885e90 As always, your AM Now hosts Adam Olsen and Nicole Harger are here delivering this week’s accounting and finance news, including:


  • The latest on the SEC’s still-brewing requirements on climate change disclosures
  • The novel new proposed reporting framework from the AICPA for issuers of stablecoins
  • The FASB adding a project to its technical agenda to refine the scope of ASC 815, Derivatives and Hedging


For more information on these and related topics:


SEC Proposed Climate Change Disclosures Put CFOs Under the Spotlight

New proposed reporting framework from the AICPA for issuers of stablecoins

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> As always, your AM Now hosts Adam Olsen and Nicole Harger are here delivering this week’s accounting and finance news, including:


  • The latest on the SEC’s still-brewing requirements on climate change disclosures
  • The novel new proposed reporting framework from the AICPA for issuers of stablecoins
  • The FASB adding a project to its technical agenda to refine the scope of ASC 815, Derivatives and Hedging


For more information on these and related topics:


SEC Proposed Climate Change Disclosures Put CFOs Under the Spotlight

New proposed reporting framework from the AICPA for issuers of stablecoins

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 14 Dec 2023 02:00:00 -0600 Embark Embark 431 As always, your AM Now hosts Adam Olsen and Nicole Harger are here delivering this week’s accounting and finance news, including:


  • The latest on the SEC’s still-brewing requirements on climate change disclosures
  • The novel new proposed reporting framework from the AICPA for issuers of stablecoins
  • The FASB adding a project to its technical agenda to refine the scope of ASC 815, Derivatives and Hedging


For more information on these and related topics:


SEC Proposed Climate Change Disclosures Put CFOs Under the Spotlight

New proposed reporting framework from the AICPA for issuers of stablecoins

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AICPA Recap 68 68 AICPA Recap full fa9cdcc9-76c5-40c1-ac34-56280ec8e6a1 https://share.transistor.fm/s/836532b9 In this episode of 'Accounting Matters,' we provide a thorough recap of the 2023 AICPA Conference on Current SEC and PCAOB Developments. So join us as we cover key insights such as risk assessment in financial reporting, high-quality accounting standards, and emerging trends in ESG reporting and more!

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of 'Accounting Matters,' we provide a thorough recap of the 2023 AICPA Conference on Current SEC and PCAOB Developments. So join us as we cover key insights such as risk assessment in financial reporting, high-quality accounting standards, and emerging trends in ESG reporting and more!

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 13 Dec 2023 02:00:00 -0600 Embark Embark 1631 In this episode of 'Accounting Matters,' we provide a thorough recap of the 2023 AICPA Conference on Current SEC and PCAOB Developments. So join us as we cover key insights such as risk assessment in financial reporting, high-quality accounting standards, and emerging trends in ESG reporting and more!

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No SEC Spotlight on Cash Flows, FASB's ASU, and Year-End Enforcement SEC Spotlight on Cash Flows, FASB's ASU, and Year-End Enforcement bonus 98a286b7-790b-4128-b1da-2a88f136f76c https://share.transistor.fm/s/c75cfe70 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. 

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> 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. 

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 05 Dec 2023 16:00:00 -0600 Embark Embark 440 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. 

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Deals Transaction Lifecycle Pt 3: Exit Strategy – Time to Say Goodbye 67 67 Deals Transaction Lifecycle Pt 3: Exit Strategy – Time to Say Goodbye full 9d082a11-ee34-48b1-9121-fc400c311010 https://share.transistor.fm/s/4d92ce8b Putting a bow on our deals lifecycle series, we're joined by Embark deals expert Brett John for a candid chat on crafting exit strategies. From initiating a sale to closing with confidence, we explore the practical steps and emotional roller coaster of letting go of a business. Learn about aligning objectives, negotiating terms, and the often overlooked importance of timing and employee consideration. This one’s a must-listen for anyone navigating the exhausting yet exhilarating complexities of a business exit.


For more information on deals transactions and related topics:


The Lowdown on Carve-Out Financial Statements

Sell-Side Due Diligence Report Checklist and Guide for M&A and Other Transactions

When to Engage with a Valuation Services Provider


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Putting a bow on our deals lifecycle series, we're joined by Embark deals expert Brett John for a candid chat on crafting exit strategies. From initiating a sale to closing with confidence, we explore the practical steps and emotional roller coaster of letting go of a business. Learn about aligning objectives, negotiating terms, and the often overlooked importance of timing and employee consideration. This one’s a must-listen for anyone navigating the exhausting yet exhilarating complexities of a business exit.


For more information on deals transactions and related topics:


The Lowdown on Carve-Out Financial Statements

Sell-Side Due Diligence Report Checklist and Guide for M&A and Other Transactions

When to Engage with a Valuation Services Provider


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 04 Dec 2023 02:00:00 -0600 Embark Embark 1604 Putting a bow on our deals lifecycle series, we're joined by Embark deals expert Brett John for a candid chat on crafting exit strategies. From initiating a sale to closing with confidence, we explore the practical steps and emotional roller coaster of letting go of a business. Learn about aligning objectives, negotiating terms, and the often overlooked importance of timing and employee consideration. This one’s a must-listen for anyone navigating the exhausting yet exhilarating complexities of a business exit.


For more information on deals transactions and related topics:


The Lowdown on Carve-Out Financial Statements

Sell-Side Due Diligence Report Checklist and Guide for M&A and Other Transactions

When to Engage with a Valuation Services Provider


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No EFRAG / CDP Alliance, the GRI’s SIL, and FASB Meeting Updates EFRAG / CDP Alliance, the GRI’s SIL, and FASB Meeting Updates bonus 10618919-eec8-468f-8658-6278d090dafc https://share.transistor.fm/s/e9058b5e Join your AM Now host Adam Olsen for another week of what’s happening in accounting and finance, including stories on:


  • The strategic alliance between EFRAG and CDP (Carbon Disclosure Project) aimed at expediting the adoption of the ESRS
  • New plans from the GRI (Global Reporting Initiative) for its upcoming Sustainability Innovation Lab (SIL), marking a significant stride on the sustainability reporting front
  • The November 8 FASB meeting on two key projects: Targeted improvements to the statement of cash flows, and Conceptual framework - Measurement

For more information on these and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

EFRAG and CDP announce cooperation to drive market uptake of European Sustainability Reporting Standards

SIL launch in Singapore: A major step forward in global sustainability reporting

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join your AM Now host Adam Olsen for another week of what’s happening in accounting and finance, including stories on:


  • The strategic alliance between EFRAG and CDP (Carbon Disclosure Project) aimed at expediting the adoption of the ESRS
  • New plans from the GRI (Global Reporting Initiative) for its upcoming Sustainability Innovation Lab (SIL), marking a significant stride on the sustainability reporting front
  • The November 8 FASB meeting on two key projects: Targeted improvements to the statement of cash flows, and Conceptual framework - Measurement

For more information on these and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

EFRAG and CDP announce cooperation to drive market uptake of European Sustainability Reporting Standards

SIL launch in Singapore: A major step forward in global sustainability reporting

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 16 Nov 2023 17:18:12 -0600 Embark Embark 485 Join your AM Now host Adam Olsen for another week of what’s happening in accounting and finance, including stories on:


  • The strategic alliance between EFRAG and CDP (Carbon Disclosure Project) aimed at expediting the adoption of the ESRS
  • New plans from the GRI (Global Reporting Initiative) for its upcoming Sustainability Innovation Lab (SIL), marking a significant stride on the sustainability reporting front
  • The November 8 FASB meeting on two key projects: Targeted improvements to the statement of cash flows, and Conceptual framework - Measurement

For more information on these and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

EFRAG and CDP announce cooperation to drive market uptake of European Sustainability Reporting Standards

SIL launch in Singapore: A major step forward in global sustainability reporting

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Deals Transaction Lifecycle Pt 2: Acquire, Streamline, and Grow 66 66 Deals Transaction Lifecycle Pt 2: Acquire, Streamline, and Grow full 4bd15d25-2781-4059-94e4-44d6dd92649d https://share.transistor.fm/s/469361e5 Building on the eye-opening conversation we had in the first episode of our newest podcast series, this second episode cranks it up to 11. How is that even possible, you ask? Well, how about an in-depth, no-holds-barred look at what happens next once the diligence dust settles and the buyer and seller are both ready to move forward with the deal? Buckle up, folks, because this is a good one.


For more information on post-diligence needs and related topics:


M&A Data Integration Drives Successful Transactions

Cash to Accrual: How to Convert to GAAP Accounting

The Ultimate Account Reconciliation Template and Best Practices


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Building on the eye-opening conversation we had in the first episode of our newest podcast series, this second episode cranks it up to 11. How is that even possible, you ask? Well, how about an in-depth, no-holds-barred look at what happens next once the diligence dust settles and the buyer and seller are both ready to move forward with the deal? Buckle up, folks, because this is a good one.


For more information on post-diligence needs and related topics:


M&A Data Integration Drives Successful Transactions

Cash to Accrual: How to Convert to GAAP Accounting

The Ultimate Account Reconciliation Template and Best Practices


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 13 Nov 2023 02:00:00 -0600 Embark Embark 2087 Building on the eye-opening conversation we had in the first episode of our newest podcast series, this second episode cranks it up to 11. How is that even possible, you ask? Well, how about an in-depth, no-holds-barred look at what happens next once the diligence dust settles and the buyer and seller are both ready to move forward with the deal? Buckle up, folks, because this is a good one.


For more information on post-diligence needs and related topics:


M&A Data Integration Drives Successful Transactions

Cash to Accrual: How to Convert to GAAP Accounting

The Ultimate Account Reconciliation Template and Best Practices


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Updates on the Share Repurchase Rule, P&L Data Quality, & FASB Board Updates on the Share Repurchase Rule, P&L Data Quality, & FASB Board bonus 25d799fb-7a12-41f5-b07e-ee7313277225 https://share.transistor.fm/s/81213f3a Join Embarkers Adam Olsen and Nicole Harger for another spirited episode of AM Now, where they discuss important topics like:


  • A three-judge panel recently concluded the SEC exhibited arbitrary and capricious behavior when enacting the share repurchase disclosure rules
  • The SEC’s announcement concerning certain data quality matters on the labeling of income statement line items
  • The November 1 FASB board meeting, discussing the proposed profit interest awards ASU and government grants received by business entities


For more information on these and related topics:


US court tells SEC to fix 'defective' share buyback rule

Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen and Nicole Harger for another spirited episode of AM Now, where they discuss important topics like:


  • A three-judge panel recently concluded the SEC exhibited arbitrary and capricious behavior when enacting the share repurchase disclosure rules
  • The SEC’s announcement concerning certain data quality matters on the labeling of income statement line items
  • The November 1 FASB board meeting, discussing the proposed profit interest awards ASU and government grants received by business entities


For more information on these and related topics:


US court tells SEC to fix 'defective' share buyback rule

Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 07 Nov 2023 18:29:07 -0600 Embark Embark 501 Join Embarkers Adam Olsen and Nicole Harger for another spirited episode of AM Now, where they discuss important topics like:


  • A three-judge panel recently concluded the SEC exhibited arbitrary and capricious behavior when enacting the share repurchase disclosure rules
  • The SEC’s announcement concerning certain data quality matters on the labeling of income statement line items
  • The November 1 FASB board meeting, discussing the proposed profit interest awards ASU and government grants received by business entities


For more information on these and related topics:


US court tells SEC to fix 'defective' share buyback rule

Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods

FASB: Tentative Board Decisions


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 10.31.23: Updates on Global Sustainability Reporting, SEC ‘24 Examination Priorities, and More AM Now EP 10.31.23: Updates on Global Sustainability Reporting, SEC ‘24 Examination Priorities, and More bonus 8d1a43ad-11fc-48bc-bdda-eb707608eb6e https://share.transistor.fm/s/03702b41 Buckle up for an extra spooky serving of accounting and finance news from Embarkers Adam Olsen and Matt Fisser, including stories on:


  • The European Parliament recently moving forward with the finalization of the first twelve sector-agnostic ESRSs following the close of the open-scrutiny period
  • Australia and Brazil both advancing their use of the ISSB’s global baseline for sustainability reporting
  • Comments from the SEC on its ever-gestating climate-related reporting rule
  • 2024 examination priorities from the SEC


For more information on these and related topics:


Final adoption of ESRS a ‘game changer’ for mandatory reporting

Australia published ISSB-inspired draft sustainability reporting standards

Brazil Becomes First Country to Adopt Global ESG Reporting Rules

SEC Chair Gensler Declines to Give Timeline for Final Climate Disclosure Rule

SEC Division of Examinations Announces 2024 Priorities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Buckle up for an extra spooky serving of accounting and finance news from Embarkers Adam Olsen and Matt Fisser, including stories on:


  • The European Parliament recently moving forward with the finalization of the first twelve sector-agnostic ESRSs following the close of the open-scrutiny period
  • Australia and Brazil both advancing their use of the ISSB’s global baseline for sustainability reporting
  • Comments from the SEC on its ever-gestating climate-related reporting rule
  • 2024 examination priorities from the SEC


For more information on these and related topics:


Final adoption of ESRS a ‘game changer’ for mandatory reporting

Australia published ISSB-inspired draft sustainability reporting standards

Brazil Becomes First Country to Adopt Global ESG Reporting Rules

SEC Chair Gensler Declines to Give Timeline for Final Climate Disclosure Rule

SEC Division of Examinations Announces 2024 Priorities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 31 Oct 2023 15:35:30 -0500 Embark Embark 757 Buckle up for an extra spooky serving of accounting and finance news from Embarkers Adam Olsen and Matt Fisser, including stories on:


  • The European Parliament recently moving forward with the finalization of the first twelve sector-agnostic ESRSs following the close of the open-scrutiny period
  • Australia and Brazil both advancing their use of the ISSB’s global baseline for sustainability reporting
  • Comments from the SEC on its ever-gestating climate-related reporting rule
  • 2024 examination priorities from the SEC


For more information on these and related topics:


Final adoption of ESRS a ‘game changer’ for mandatory reporting

Australia published ISSB-inspired draft sustainability reporting standards

Brazil Becomes First Country to Adopt Global ESG Reporting Rules

SEC Chair Gensler Declines to Give Timeline for Final Climate Disclosure Rule

SEC Division of Examinations Announces 2024 Priorities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Deals Transaction Lifecycle Pt 1: Pre-Transaction Activities, To Buy or Not to Buy? 65 65 Deals Transaction Lifecycle Pt 1: Pre-Transaction Activities, To Buy or Not to Buy? full 9e828e55-325c-4fba-bcc4-2ec6c2b9d213 https://share.transistor.fm/s/d763c4cf A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 30 Oct 2023 02:00:00 -0500 Embark Embark 2040 A lot goes into a successful business transaction. A lot. So in this first part of our latest M&A series, your faithful Embarkers are taking a deep dive into all of those pre-transaction activities that help ensure you start off on the right foot. A little bit of due diligence goes a long way so pull up a chair!


For more information on buy-side transactions and related topics:


Buy-Side Due Diligence: Report Checklist and Guide for M&A and Other Transactions

Purchase Accounting: Valuations, Adjustments & Accounting for M&As

Post-Merger Integration Checklist


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 10.17.23: The SEC on Beneficial Ownership, Tentative FASB Decisions, the ‘23 TCFD Status Report AM Now EP 10.17.23: The SEC on Beneficial Ownership, Tentative FASB Decisions, the ‘23 TCFD Status Report bonus 07cf1fdf-1520-47a2-8497-dda214de85bf https://share.transistor.fm/s/ab5feb72 Just as they do every week, Embarkers Adam Olsen and Nicole Harger are here to deliver the accounting and finance news, including:


  • A brief overview of the SEC’s most recent rule amendments governing beneficial ownership reporting
  • Tentative board decisions coming from the FASB’s October 11th meeting. 
  • Findings from the TCFD’s 2023 status report.


For more information on these and related topics:


SEC Fact Sheet: Modernization of Beneficial Ownership Reporting

Tentative Board Decisions: Wednesday, October 11, 2023 FASB Board Meeting

TCFD Report Finds Sharp Increase in Company Disclosure of Climate Risks and Opportunities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Just as they do every week, Embarkers Adam Olsen and Nicole Harger are here to deliver the accounting and finance news, including:


  • A brief overview of the SEC’s most recent rule amendments governing beneficial ownership reporting
  • Tentative board decisions coming from the FASB’s October 11th meeting. 
  • Findings from the TCFD’s 2023 status report.


For more information on these and related topics:


SEC Fact Sheet: Modernization of Beneficial Ownership Reporting

Tentative Board Decisions: Wednesday, October 11, 2023 FASB Board Meeting

TCFD Report Finds Sharp Increase in Company Disclosure of Climate Risks and Opportunities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 18 Oct 2023 14:40:10 -0500 Embark Embark 685 Just as they do every week, Embarkers Adam Olsen and Nicole Harger are here to deliver the accounting and finance news, including:


  • A brief overview of the SEC’s most recent rule amendments governing beneficial ownership reporting
  • Tentative board decisions coming from the FASB’s October 11th meeting. 
  • Findings from the TCFD’s 2023 status report.


For more information on these and related topics:


SEC Fact Sheet: Modernization of Beneficial Ownership Reporting

Tentative Board Decisions: Wednesday, October 11, 2023 FASB Board Meeting

TCFD Report Finds Sharp Increase in Company Disclosure of Climate Risks and Opportunities


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Meet the EU's CSRD & ESRS, Part 2 64 64 Meet the EU's CSRD & ESRS, Part 2 full b9610d33-6d5b-4226-8927-eacc42bcebd3 https://share.transistor.fm/s/91873fbc As promised, given the size and importance of the EU’s CSRD and ESRS – and what they might mean for your company and reporting – we’re coming back at you with part 2 of our discussion on this critical topic. So, as usual, find a comfy seat because Embarkers Nicole Harger, Adam Olsen, and Robby Sunberg are coming at you with a metric ton of invaluable insights.

For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> As promised, given the size and importance of the EU’s CSRD and ESRS – and what they might mean for your company and reporting – we’re coming back at you with part 2 of our discussion on this critical topic. So, as usual, find a comfy seat because Embarkers Nicole Harger, Adam Olsen, and Robby Sunberg are coming at you with a metric ton of invaluable insights.

For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 16 Oct 2023 02:00:00 -0500 Embark Embark 1415 As promised, given the size and importance of the EU’s CSRD and ESRS – and what they might mean for your company and reporting – we’re coming back at you with part 2 of our discussion on this critical topic. So, as usual, find a comfy seat because Embarkers Nicole Harger, Adam Olsen, and Robby Sunberg are coming at you with a metric ton of invaluable insights.

For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 10.10.23: FASB Updates, CA SB 253 & 261, the UK’s New Sustainability Reporting Framework AM Now EP 10.10.23: FASB Updates, CA SB 253 & 261, the UK’s New Sustainability Reporting Framework bonus e599af2a-8056-4256-b837-7223374e3b06 https://share.transistor.fm/s/ccd90485 Don’t fear, friends…Embarkers Adam Olsen and Matt Fisser are back with what’s going on in accounting and finance this week, including:


  • ASU 2023-06, the FASB’s response to the SEC’s Disclosure Update and Simplification Initiative.
  • The FASB’s Oct 4 meeting focused on two key items: Codification improvements and EITF Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
  • California’s forward-looking, trend-setting climate reporting bills, SB 253 and SB 261.
  • The final edition of the UK’s Transition Plan Taskforce (TPT) Disclosure Framework, aimed at establishing a top-tier standard for companies to develop and report their climate transition plans.


For more information on these and related topics:


ASU 2023-06: Disclosure Requirements

FASB October 4 Meeting Handout

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills

FCA welcomes the launch of the Transition Plan Taskforce Disclosure Framework


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Don’t fear, friends…Embarkers Adam Olsen and Matt Fisser are back with what’s going on in accounting and finance this week, including:


  • ASU 2023-06, the FASB’s response to the SEC’s Disclosure Update and Simplification Initiative.
  • The FASB’s Oct 4 meeting focused on two key items: Codification improvements and EITF Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
  • California’s forward-looking, trend-setting climate reporting bills, SB 253 and SB 261.
  • The final edition of the UK’s Transition Plan Taskforce (TPT) Disclosure Framework, aimed at establishing a top-tier standard for companies to develop and report their climate transition plans.


For more information on these and related topics:


ASU 2023-06: Disclosure Requirements

FASB October 4 Meeting Handout

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills

FCA welcomes the launch of the Transition Plan Taskforce Disclosure Framework


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 10 Oct 2023 16:09:56 -0500 Embark Embark 591 Don’t fear, friends…Embarkers Adam Olsen and Matt Fisser are back with what’s going on in accounting and finance this week, including:


  • ASU 2023-06, the FASB’s response to the SEC’s Disclosure Update and Simplification Initiative.
  • The FASB’s Oct 4 meeting focused on two key items: Codification improvements and EITF Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
  • California’s forward-looking, trend-setting climate reporting bills, SB 253 and SB 261.
  • The final edition of the UK’s Transition Plan Taskforce (TPT) Disclosure Framework, aimed at establishing a top-tier standard for companies to develop and report their climate transition plans.


For more information on these and related topics:


ASU 2023-06: Disclosure Requirements

FASB October 4 Meeting Handout

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills

FCA welcomes the launch of the Transition Plan Taskforce Disclosure Framework


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Meet the EU’s CSRD & ESRS, Part 1 63 63 Meet the EU’s CSRD & ESRS, Part 1 full a48f6c6a-64d7-4385-99ec-4c2bdc949b33 https://share.transistor.fm/s/cfa27f8b You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 09 Oct 2023 02:00:00 -0500 Embark Embark 1489 You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry.


For more information on CSRD, ESRS, and related topics:


The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You

The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations

SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No CECL – Private Companies, It’s Your Turn Now CECL – Private Companies, It’s Your Turn Now full 04376b49-ffce-4836-a481-fdf08402f9fa https://share.transistor.fm/s/b1306710 In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 02 Oct 2023 11:06:15 -0500 Embark Embark 2289 In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 9.27.23: FASB Update on Software Costs, EITF on Conversion Guidance, and Income Tax Disclosures AM Now EP 9.27.23: FASB Update on Software Costs, EITF on Conversion Guidance, and Income Tax Disclosures bonus eeefe1db-c7e0-41ff-8721-558e8dc21246 https://share.transistor.fm/s/771bdf0c If you want to know what’s going on this week in accounting and finance, Adam Olsen and Nicole Harger have your back with some critical updates, including:


  • An update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.
  • Decisions from the Emerging Issues Task Force (“EITF”) that, if a consensus is reached, would require entities to apply the pre-existing contract approach when accounting for induced conversions of cash convertible debt instruments
  • The SEC’s issuance of their fund “names rule” amendments


For more information on these and related topics:


Accounting for and Disclosure of Software Costs

Induced Conversions of Convertible Debt Instruments

SEC Enhances Rule to Prevent Misleading or Deceptive Fund Names


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> If you want to know what’s going on this week in accounting and finance, Adam Olsen and Nicole Harger have your back with some critical updates, including:


  • An update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.
  • Decisions from the Emerging Issues Task Force (“EITF”) that, if a consensus is reached, would require entities to apply the pre-existing contract approach when accounting for induced conversions of cash convertible debt instruments
  • The SEC’s issuance of their fund “names rule” amendments


For more information on these and related topics:


Accounting for and Disclosure of Software Costs

Induced Conversions of Convertible Debt Instruments

SEC Enhances Rule to Prevent Misleading or Deceptive Fund Names


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 27 Sep 2023 15:58:46 -0500 Embark Embark 745 If you want to know what’s going on this week in accounting and finance, Adam Olsen and Nicole Harger have your back with some critical updates, including:


  • An update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.
  • Decisions from the Emerging Issues Task Force (“EITF”) that, if a consensus is reached, would require entities to apply the pre-existing contract approach when accounting for induced conversions of cash convertible debt instruments
  • The SEC’s issuance of their fund “names rule” amendments


For more information on these and related topics:


Accounting for and Disclosure of Software Costs

Induced Conversions of Convertible Debt Instruments

SEC Enhances Rule to Prevent Misleading or Deceptive Fund Names


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 9.18.23: CA Climate Reporting Bills, IFRS Update, Proposed EDGAR Improvements AM Now EP 9.18.23: CA Climate Reporting Bills, IFRS Update, Proposed EDGAR Improvements bonus e33bcb05-9215-49fa-a2c0-f1f8609779d9 https://share.transistor.fm/s/28123862 Want to know what’s happening in accounting and finance today? Then join Adam Olsen and Nicole Harger for this episode of AM Now, where they discuss:


  • CA SB 253 and SB 261, requiring certain U.S. companies to disclose their complete GHG emissions across their value chains as well as climate-related risks 
  • The EU Commission consultation to enhance sustainable financial disclosure practices, particularly focusing on the Sustainable Finance Disclosure Regulation (SFDR)
  • The IASB announcement on proposed changes to IFRS Accounting Standards, aimed at improving clarity and addressing minor unintended issues within the regulations
  • The proposed rule and form amendments from the SEC on enhancing filer access to and management of accounts on the EDGAR system


For more information on these and related topics:


California Governor Commits to Sign Climate Disclosure Bills into Law

Targeted consultation on the implementation of the Sustainable Finance Disclosures Regulation (SFDR)

SEC Proposes Improvements to EDGAR Filer Access and Account Management


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Want to know what’s happening in accounting and finance today? Then join Adam Olsen and Nicole Harger for this episode of AM Now, where they discuss:


  • CA SB 253 and SB 261, requiring certain U.S. companies to disclose their complete GHG emissions across their value chains as well as climate-related risks 
  • The EU Commission consultation to enhance sustainable financial disclosure practices, particularly focusing on the Sustainable Finance Disclosure Regulation (SFDR)
  • The IASB announcement on proposed changes to IFRS Accounting Standards, aimed at improving clarity and addressing minor unintended issues within the regulations
  • The proposed rule and form amendments from the SEC on enhancing filer access to and management of accounts on the EDGAR system


For more information on these and related topics:


California Governor Commits to Sign Climate Disclosure Bills into Law

Targeted consultation on the implementation of the Sustainable Finance Disclosures Regulation (SFDR)

SEC Proposes Improvements to EDGAR Filer Access and Account Management


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 19 Sep 2023 18:13:43 -0500 Embark Embark 467 Want to know what’s happening in accounting and finance today? Then join Adam Olsen and Nicole Harger for this episode of AM Now, where they discuss:


  • CA SB 253 and SB 261, requiring certain U.S. companies to disclose their complete GHG emissions across their value chains as well as climate-related risks 
  • The EU Commission consultation to enhance sustainable financial disclosure practices, particularly focusing on the Sustainable Finance Disclosure Regulation (SFDR)
  • The IASB announcement on proposed changes to IFRS Accounting Standards, aimed at improving clarity and addressing minor unintended issues within the regulations
  • The proposed rule and form amendments from the SEC on enhancing filer access to and management of accounts on the EDGAR system


For more information on these and related topics:


California Governor Commits to Sign Climate Disclosure Bills into Law

Targeted consultation on the implementation of the Sustainable Finance Disclosures Regulation (SFDR)

SEC Proposes Improvements to EDGAR Filer Access and Account Management


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Mind the GAAP – Understanding Non-GAAP Measures 62 62 Mind the GAAP – Understanding Non-GAAP Measures full 760988dd-96ef-4d6e-98a8-9018fa1ec884 https://share.transistor.fm/s/249944e4 As comprehensive as your financial reporting should be, it’s not the end-all-be-all. In fact, as we dicsuss in this episode of the Accounting Matters podcast, plenty can slip through the GAAP cracks, making non-GAAP measures/disclosures critical for stakeholders. So join us for a lively convo on these measures, including some key best practices and insights from Embark’s troop of SEC reporting dynamos.


For more information on non-GAAP financial measures and related topics:


SEC: Non-GAAP Measures

Get to Know SEC Reporting Requirements: Forms, Disclosures, and More

Your First SEC Filing: Get to Know the S-1


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> As comprehensive as your financial reporting should be, it’s not the end-all-be-all. In fact, as we dicsuss in this episode of the Accounting Matters podcast, plenty can slip through the GAAP cracks, making non-GAAP measures/disclosures critical for stakeholders. So join us for a lively convo on these measures, including some key best practices and insights from Embark’s troop of SEC reporting dynamos.


For more information on non-GAAP financial measures and related topics:


SEC: Non-GAAP Measures

Get to Know SEC Reporting Requirements: Forms, Disclosures, and More

Your First SEC Filing: Get to Know the S-1


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 18 Sep 2023 02:00:00 -0500 Embark Embark 1949 As comprehensive as your financial reporting should be, it’s not the end-all-be-all. In fact, as we dicsuss in this episode of the Accounting Matters podcast, plenty can slip through the GAAP cracks, making non-GAAP measures/disclosures critical for stakeholders. So join us for a lively convo on these measures, including some key best practices and insights from Embark’s troop of SEC reporting dynamos.


For more information on non-GAAP financial measures and related topics:


SEC: Non-GAAP Measures

Get to Know SEC Reporting Requirements: Forms, Disclosures, and More

Your First SEC Filing: Get to Know the S-1


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AN Now EP 9.12.23: Updates on the FASB & Crypto Accounting, the SEC & XBRL Disclosures AN Now EP 9.12.23: Updates on the FASB & Crypto Accounting, the SEC & XBRL Disclosures bonus 4e7851cf-b003-4622-928f-9b019727c47d https://share.transistor.fm/s/35cb7c37 Pull up a chair, good friend, because Embarker Matt Fisser is back with even more news from the accounting and finance world, including:


  • The FASB Board’s recent deliberation on accounting for and disclosing crypto assets, also confirming the scope of the proposed ASU
  • The SEC’s Division of Corporate Finance released an illustrative letter with sample comments to guide companies in their use of XBRL and Inline XBRL


For more information on these and related topics:


FASB Project Update: Accounting for and Disclosure of Crypto Assets

SEC: Sample Letter to Companies Regarding Their XBRL Disclosures


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Pull up a chair, good friend, because Embarker Matt Fisser is back with even more news from the accounting and finance world, including:


  • The FASB Board’s recent deliberation on accounting for and disclosing crypto assets, also confirming the scope of the proposed ASU
  • The SEC’s Division of Corporate Finance released an illustrative letter with sample comments to guide companies in their use of XBRL and Inline XBRL


For more information on these and related topics:


FASB Project Update: Accounting for and Disclosure of Crypto Assets

SEC: Sample Letter to Companies Regarding Their XBRL Disclosures


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 12 Sep 2023 16:50:58 -0500 Embark Embark 352 Pull up a chair, good friend, because Embarker Matt Fisser is back with even more news from the accounting and finance world, including:


  • The FASB Board’s recent deliberation on accounting for and disclosing crypto assets, also confirming the scope of the proposed ASU
  • The SEC’s Division of Corporate Finance released an illustrative letter with sample comments to guide companies in their use of XBRL and Inline XBRL


For more information on these and related topics:


FASB Project Update: Accounting for and Disclosure of Crypto Assets

SEC: Sample Letter to Companies Regarding Their XBRL Disclosures


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 9.07.23: Updates from ISSB on Sustainability, FASB on Conceptual Framework & Income Taxes AM Now EP 9.07.23: Updates from ISSB on Sustainability, FASB on Conceptual Framework & Income Taxes bonus e265322e-4161-4847-8e60-3fdf56c09ae7 https://share.transistor.fm/s/5eada3b8 Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:


  • An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
  • The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures. 
  • A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.


For more information on these and related topics:


Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital

FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures

Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:


  • An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
  • The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures. 
  • A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.


For more information on these and related topics:


Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital

FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures

Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 07 Sep 2023 10:49:04 -0500 Embark Embark 471 Have a seat for another week of updates from the accounting & finance world, where Embarkers Adam Olsen and Matt Fisser discuss topics like:


  • An investor coalition with >$1B assets recently urged the International Sustainability Standards Board (ISSB) to prioritize human capital and human rights in its next round of global reporting standards.
  • The FASB‘s recent board meeting, discussing one of its key projects on its technical agenda – improvements to income tax disclosures. 
  • A new chapter in the FASB’s Conceptual Framework on recognizing and derecognizing items in financial statements.


For more information on these and related topics:


Investors Urge ISSB to Develop Reporting Standard for Human Rights and Human Capital

FASB Tentative Board Decisions 08/30/23: Improvements to Income Tax Disclosures

Conceptual Framework for Financial Reporting, Chapter 5, Recognition and Derecognition


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Understanding the SEC Cybersecurity Rules and What They Mean for Companies 61 61 Understanding the SEC Cybersecurity Rules and What They Mean for Companies full 02ad3d76-f0f3-46b0-9f95-0f51957a1408 https://share.transistor.fm/s/28dd1865 The digital world is bananas. You’ve seen The Matrix, right? Countless bad peeps with bad intentions, all staring lovingly at your critical business data – and not in a good way. So join us for this very special episode of the Accounting Matters podcast as we dive into the new SEC cybersecurity rules, why they’re so essential, and, perhaps most importantly, what they mean for your company and financial reporting.


For more information on the SEC cybersecurity rules:


Understanding the SEC Cybersecurity Rules and What They Mean for Companies

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> The digital world is bananas. You’ve seen The Matrix, right? Countless bad peeps with bad intentions, all staring lovingly at your critical business data – and not in a good way. So join us for this very special episode of the Accounting Matters podcast as we dive into the new SEC cybersecurity rules, why they’re so essential, and, perhaps most importantly, what they mean for your company and financial reporting.


For more information on the SEC cybersecurity rules:


Understanding the SEC Cybersecurity Rules and What They Mean for Companies

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 05 Sep 2023 16:10:33 -0500 Embark Embark 2111 The digital world is bananas. You’ve seen The Matrix, right? Countless bad peeps with bad intentions, all staring lovingly at your critical business data – and not in a good way. So join us for this very special episode of the Accounting Matters podcast as we dive into the new SEC cybersecurity rules, why they’re so essential, and, perhaps most importantly, what they mean for your company and financial reporting.


For more information on the SEC cybersecurity rules:


Understanding the SEC Cybersecurity Rules and What They Mean for Companies

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 8.29.23: ASU 2023-05, SEC Updates on Private Fund Advisors & Safeguarding Customer Assets AM Now EP 8.29.23: ASU 2023-05, SEC Updates on Private Fund Advisors & Safeguarding Customer Assets bonus 45513daf-a3c6-4141-b8f6-c67ee87cf674 https://share.transistor.fm/s/af64df2d Guess what? Embarkers Adam Olsen and Nicole Harger are back at it with this week’s goings-on in accounting and finance, including:


  • The FASB’s recent Accounting Standards Update 2023-05 aimed at enhancing transparency and consistency in financial reporting for joint ventures.
  • New SEC rules and amendments under the Advisers Act designed to provide better safeguards for investors and ensure greater transparency in the private fund sector.
  • The SEC’s announcement on reopening the comment period for its "Safeguarding Advisory Client Assets" proposal.


For more information on these and related topics:


FASB: ASU 2023-05, Business Combinations–Joint Venture Formations

SEC Enhances the Regulation of Private Fund Advisers

SEC: Safeguarding Advisory Client Assets; Reopening of Comment Period


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Guess what? Embarkers Adam Olsen and Nicole Harger are back at it with this week’s goings-on in accounting and finance, including:


  • The FASB’s recent Accounting Standards Update 2023-05 aimed at enhancing transparency and consistency in financial reporting for joint ventures.
  • New SEC rules and amendments under the Advisers Act designed to provide better safeguards for investors and ensure greater transparency in the private fund sector.
  • The SEC’s announcement on reopening the comment period for its "Safeguarding Advisory Client Assets" proposal.


For more information on these and related topics:


FASB: ASU 2023-05, Business Combinations–Joint Venture Formations

SEC Enhances the Regulation of Private Fund Advisers

SEC: Safeguarding Advisory Client Assets; Reopening of Comment Period


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 29 Aug 2023 15:12:12 -0500 Embark Embark 471 Guess what? Embarkers Adam Olsen and Nicole Harger are back at it with this week’s goings-on in accounting and finance, including:


  • The FASB’s recent Accounting Standards Update 2023-05 aimed at enhancing transparency and consistency in financial reporting for joint ventures.
  • New SEC rules and amendments under the Advisers Act designed to provide better safeguards for investors and ensure greater transparency in the private fund sector.
  • The SEC’s announcement on reopening the comment period for its "Safeguarding Advisory Client Assets" proposal.


For more information on these and related topics:


FASB: ASU 2023-05, Business Combinations–Joint Venture Formations

SEC Enhances the Regulation of Private Fund Advisers

SEC: Safeguarding Advisory Client Assets; Reopening of Comment Period


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 8.22.23: FASB Investor Outreach, EU Carbon Border Adjustment Mechanism, SASB Update AM Now EP 8.22.23: FASB Investor Outreach, EU Carbon Border Adjustment Mechanism, SASB Update bonus 202152d4-1fc3-4a89-880c-f84c95032f87 https://share.transistor.fm/s/684c14c5 Join AM Now hosts Adam Olsen and Nicole Harger for another dose of what’s happening in accounting and finance these days, including:


  • Highlights from the recently released third annual FASB Investor Outreach Report, which sheds light on the Financial Accounting Standards Board's engagement with investors 
  • Overview of the EU's Carbon Border Adjustment Mechanism (CBAM) and the European Commission’s new reporting rules for importers involved in CBAM
  • The future of the SASB Standards amidst the recent advancements by the ISSB’s IFRS S1 and S2


For more information on these and related topics:


The FASB Investor Outreach Report, 2022-2023

Commission adopts detailed reporting rules for the Carbon Border Adjustment Mechanism’s transitional phase

Future of the SASB Standards: What you need to know for 2023 disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join AM Now hosts Adam Olsen and Nicole Harger for another dose of what’s happening in accounting and finance these days, including:


  • Highlights from the recently released third annual FASB Investor Outreach Report, which sheds light on the Financial Accounting Standards Board's engagement with investors 
  • Overview of the EU's Carbon Border Adjustment Mechanism (CBAM) and the European Commission’s new reporting rules for importers involved in CBAM
  • The future of the SASB Standards amidst the recent advancements by the ISSB’s IFRS S1 and S2


For more information on these and related topics:


The FASB Investor Outreach Report, 2022-2023

Commission adopts detailed reporting rules for the Carbon Border Adjustment Mechanism’s transitional phase

Future of the SASB Standards: What you need to know for 2023 disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 22 Aug 2023 19:57:46 -0500 Embark Embark 533 Join AM Now hosts Adam Olsen and Nicole Harger for another dose of what’s happening in accounting and finance these days, including:


  • Highlights from the recently released third annual FASB Investor Outreach Report, which sheds light on the Financial Accounting Standards Board's engagement with investors 
  • Overview of the EU's Carbon Border Adjustment Mechanism (CBAM) and the European Commission’s new reporting rules for importers involved in CBAM
  • The future of the SASB Standards amidst the recent advancements by the ISSB’s IFRS S1 and S2


For more information on these and related topics:


The FASB Investor Outreach Report, 2022-2023

Commission adopts detailed reporting rules for the Carbon Border Adjustment Mechanism’s transitional phase

Future of the SASB Standards: What you need to know for 2023 disclosure


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Start-Up Company Series - Reporting Basics: The Balance Sheet 60 60 Start-Up Company Series - Reporting Basics: The Balance Sheet full 0b319e75-6863-49ab-9f96-163bdbfc2f29 https://share.transistor.fm/s/c4d68b1e Startups have a lot going on. A lot. But all the growth in the world won’t matter if you aren’t building a solid accounting and reporting foundation. Enter our new Start-Up Company Series of episodes, focusing on financial reporting basics – the balance sheet this go-around. So join Embarkers Adam Olsen, Zac Smith, and Mack Martinez for insights, tips, and best practices specifically for startups. Dig in!


For more information on startup- and reporting-related topics:


6 Ways to Improve the Reporting Side of Your Record to Report Process

Chart of Accounts Examples, Template, and Tips

Managing Growth: 7 Critical Questions CFOs Should Ask


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Startups have a lot going on. A lot. But all the growth in the world won’t matter if you aren’t building a solid accounting and reporting foundation. Enter our new Start-Up Company Series of episodes, focusing on financial reporting basics – the balance sheet this go-around. So join Embarkers Adam Olsen, Zac Smith, and Mack Martinez for insights, tips, and best practices specifically for startups. Dig in!


For more information on startup- and reporting-related topics:


6 Ways to Improve the Reporting Side of Your Record to Report Process

Chart of Accounts Examples, Template, and Tips

Managing Growth: 7 Critical Questions CFOs Should Ask


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 21 Aug 2023 11:57:18 -0500 Embark Embark 1223 Startups have a lot going on. A lot. But all the growth in the world won’t matter if you aren’t building a solid accounting and reporting foundation. Enter our new Start-Up Company Series of episodes, focusing on financial reporting basics – the balance sheet this go-around. So join Embarkers Adam Olsen, Zac Smith, and Mack Martinez for insights, tips, and best practices specifically for startups. Dig in!


For more information on startup- and reporting-related topics:


6 Ways to Improve the Reporting Side of Your Record to Report Process

Chart of Accounts Examples, Template, and Tips

Managing Growth: 7 Critical Questions CFOs Should Ask


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No ASC 606 Revenue Recognition - Engineering & Construction 59 59 ASC 606 Revenue Recognition - Engineering & Construction full 3cd80111-6ac0-4eb5-9908-0a34e4d50642 https://share.transistor.fm/s/a8255917 To state the obvious, rev rec has some teeth. But construction and engineering companies face even more potential potholes than most thanks to a nuanced industry filled to the brim with complex contracts. That's why Embarkers Adam Olsen, Zac Smith, and Donald Thomas devoted an entire Accounting Matters episode on 606 issues for construction and engineering companies. Enjoy!


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> To state the obvious, rev rec has some teeth. But construction and engineering companies face even more potential potholes than most thanks to a nuanced industry filled to the brim with complex contracts. That's why Embarkers Adam Olsen, Zac Smith, and Donald Thomas devoted an entire Accounting Matters episode on 606 issues for construction and engineering companies. Enjoy!


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 21 Aug 2023 02:32:00 -0500 Embark Embark 2003 To state the obvious, rev rec has some teeth. But construction and engineering companies face even more potential potholes than most thanks to a nuanced industry filled to the brim with complex contracts. That's why Embarkers Adam Olsen, Zac Smith, and Donald Thomas devoted an entire Accounting Matters episode on 606 issues for construction and engineering companies. Enjoy!


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 8.15.23: Accounting Firms & Crypto, IASB / Forex Update, CA Climate Reporting Bills AM Now EP 8.15.23: Accounting Firms & Crypto, IASB / Forex Update, CA Climate Reporting Bills bonus 4440c217-3b09-450a-91c4-f10f175f6fcc https://share.transistor.fm/s/7392f084 Once again, AM Now hosts Adam Olsen and Matt Fisser are here to deliver news from the accounting and finance world, including:


  • Warnings from the PCAOB and SEC on “assurance” work for crypto companies
  • The IASB recently released amendments to IAS 21, the effects of changes in foreign exchange rates
  • The IAASB’s unanimous thumbs up to the ISSA 5000 draft, General Requirements for Sustainability Assurance Engagement
  • Update on the two key California bills on climate reporting, SB 253 and SB 261


For more information on these and related topics:


SEC: The Potential Pitfalls of Purported Crypto “Assurance” Work

IFRS Project: Lack of Exchangeability (Amendments to IAS 21)

Understanding International Standard on Sustainability Assurance 5000

California Emissions Reporting Bill Would Go Further Than SEC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Once again, AM Now hosts Adam Olsen and Matt Fisser are here to deliver news from the accounting and finance world, including:


  • Warnings from the PCAOB and SEC on “assurance” work for crypto companies
  • The IASB recently released amendments to IAS 21, the effects of changes in foreign exchange rates
  • The IAASB’s unanimous thumbs up to the ISSA 5000 draft, General Requirements for Sustainability Assurance Engagement
  • Update on the two key California bills on climate reporting, SB 253 and SB 261


For more information on these and related topics:


SEC: The Potential Pitfalls of Purported Crypto “Assurance” Work

IFRS Project: Lack of Exchangeability (Amendments to IAS 21)

Understanding International Standard on Sustainability Assurance 5000

California Emissions Reporting Bill Would Go Further Than SEC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 15 Aug 2023 16:08:58 -0500 Embark Embark 617 Once again, AM Now hosts Adam Olsen and Matt Fisser are here to deliver news from the accounting and finance world, including:


  • Warnings from the PCAOB and SEC on “assurance” work for crypto companies
  • The IASB recently released amendments to IAS 21, the effects of changes in foreign exchange rates
  • The IAASB’s unanimous thumbs up to the ISSA 5000 draft, General Requirements for Sustainability Assurance Engagement
  • Update on the two key California bills on climate reporting, SB 253 and SB 261


For more information on these and related topics:


SEC: The Potential Pitfalls of Purported Crypto “Assurance” Work

IFRS Project: Lack of Exchangeability (Amendments to IAS 21)

Understanding International Standard on Sustainability Assurance 5000

California Emissions Reporting Bill Would Go Further Than SEC

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 8.8.23: Big ESRS & ISSB Updates, UK ESG Disclosures, SEC on Cybersecurity, and more! AM Now 8.8.23: Big ESRS & ISSB Updates, UK ESG Disclosures, SEC on Cybersecurity, and more! bonus a24e8ce1-9beb-4b35-8be3-998aed63e3b7 https://share.transistor.fm/s/5ff3eee1 Your AM Now hosts Adam Olsen and Matt Fisser are back this week to deliver more news from the accounting & finance world, including:


  • The finalization of the European Sustainability Reporting Standards (ESRS)
  • ISSB on the importance of interoperability between climate disclosure standards
  • UK plans to create Sustainability Disclosure Standards (UK SDS)
  • Final rule on cybersecurity from the SEC
  • More on the FASB project on the disaggregation of certain income statement expenses


For more information on these and related topics:


The Commission adopts the European Sustainability Reporting Standards

European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment

UK Sustainability Disclosure Standards

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

FASB: Disaggregation—Income Statement Expenses

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify

]]> Your AM Now hosts Adam Olsen and Matt Fisser are back this week to deliver more news from the accounting & finance world, including:


  • The finalization of the European Sustainability Reporting Standards (ESRS)
  • ISSB on the importance of interoperability between climate disclosure standards
  • UK plans to create Sustainability Disclosure Standards (UK SDS)
  • Final rule on cybersecurity from the SEC
  • More on the FASB project on the disaggregation of certain income statement expenses


For more information on these and related topics:


The Commission adopts the European Sustainability Reporting Standards

European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment

UK Sustainability Disclosure Standards

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

FASB: Disaggregation—Income Statement Expenses

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify

]]> Tue, 08 Aug 2023 13:07:05 -0500 Embark Embark 703 Your AM Now hosts Adam Olsen and Matt Fisser are back this week to deliver more news from the accounting & finance world, including:


  • The finalization of the European Sustainability Reporting Standards (ESRS)
  • ISSB on the importance of interoperability between climate disclosure standards
  • UK plans to create Sustainability Disclosure Standards (UK SDS)
  • Final rule on cybersecurity from the SEC
  • More on the FASB project on the disaggregation of certain income statement expenses


For more information on these and related topics:


The Commission adopts the European Sustainability Reporting Standards

European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment

UK Sustainability Disclosure Standards

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies

FASB: Disaggregation—Income Statement Expenses

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify

]]> accounting, finance, business No GHG 201 – Understanding Emission Factors 58 58 GHG 201 – Understanding Emission Factors full ecd16de8-0205-4e22-85ba-7a0833f118ae https://share.transistor.fm/s/ed581f44 Building on our recent “GHG 101 – Introduction to Carbon Accounting” episode, Embarkers Adam Olsen, Zac Smith, and Fabian Garavito roll up their sleeves a bit higher this week. Want to know what emission factors involved in GHG (greenhouse gas) accounting and reporting mean for your accounting and reporting functions going forward? You came to the right place…so dig in!


For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Building on our recent “GHG 101 – Introduction to Carbon Accounting” episode, Embarkers Adam Olsen, Zac Smith, and Fabian Garavito roll up their sleeves a bit higher this week. Want to know what emission factors involved in GHG (greenhouse gas) accounting and reporting mean for your accounting and reporting functions going forward? You came to the right place…so dig in!


For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 07 Aug 2023 10:12:53 -0500 Embark Embark 1555 Building on our recent “GHG 101 – Introduction to Carbon Accounting” episode, Embarkers Adam Olsen, Zac Smith, and Fabian Garavito roll up their sleeves a bit higher this week. Want to know what emission factors involved in GHG (greenhouse gas) accounting and reporting mean for your accounting and reporting functions going forward? You came to the right place…so dig in!


For more information on carbon accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 7.25.23: A Look at ASU 2023-03, SEC on China-Related Disclosures, Intl ESG Updates AM Now 7.25.23: A Look at ASU 2023-03, SEC on China-Related Disclosures, Intl ESG Updates bonus b91e2c1f-c256-41b4-9fce-72b2f8f8dbf2 https://share.transistor.fm/s/15e54855 Once again, your AM Now hosts Adam Olsen and Nicole Harger are here to discuss recent accounting news, including:


  • Newest update from the FASB, ASU 2023-03
  • SEC sample letter on China-related disclosures
  • ESMA on sustainability disclosures in prospectuses
  • ISSB proposed IFRS sustainability disclosure taxonomy
  • IOSCO’s key endorsement of the ISSB’s sustainability-related financial disclosures


For more information on these and related topics:


FASB: Accounting Standards Update No. 2023-03

SEC: Sample Letter to Companies Regarding China-Specific Disclosures

ESMA provides insights into the expected sustainability disclosures in prospectuses

ISSB to publish Proposed IFRS Sustainability Disclosure Taxonomy

IFRS Sustainability Disclosure Standards endorsed by international securities regulators

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Once again, your AM Now hosts Adam Olsen and Nicole Harger are here to discuss recent accounting news, including:


  • Newest update from the FASB, ASU 2023-03
  • SEC sample letter on China-related disclosures
  • ESMA on sustainability disclosures in prospectuses
  • ISSB proposed IFRS sustainability disclosure taxonomy
  • IOSCO’s key endorsement of the ISSB’s sustainability-related financial disclosures


For more information on these and related topics:


FASB: Accounting Standards Update No. 2023-03

SEC: Sample Letter to Companies Regarding China-Specific Disclosures

ESMA provides insights into the expected sustainability disclosures in prospectuses

ISSB to publish Proposed IFRS Sustainability Disclosure Taxonomy

IFRS Sustainability Disclosure Standards endorsed by international securities regulators

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 25 Jul 2023 15:27:18 -0500 Embark Embark 477 Once again, your AM Now hosts Adam Olsen and Nicole Harger are here to discuss recent accounting news, including:


  • Newest update from the FASB, ASU 2023-03
  • SEC sample letter on China-related disclosures
  • ESMA on sustainability disclosures in prospectuses
  • ISSB proposed IFRS sustainability disclosure taxonomy
  • IOSCO’s key endorsement of the ISSB’s sustainability-related financial disclosures


For more information on these and related topics:


FASB: Accounting Standards Update No. 2023-03

SEC: Sample Letter to Companies Regarding China-Specific Disclosures

ESMA provides insights into the expected sustainability disclosures in prospectuses

ISSB to publish Proposed IFRS Sustainability Disclosure Taxonomy

IFRS Sustainability Disclosure Standards endorsed by international securities regulators

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No ASC 606: Common Rev Rec Issues for Software & Tech Companies 57 57 ASC 606: Common Rev Rec Issues for Software & Tech Companies full 349ef30d-b9f3-4dd1-bc9a-cdac1cd278e2 https://share.transistor.fm/s/30cd1390 As if ASC 606 wasn’t complicated and challenging enough! Software companies face even higher hurdles than most thanks to a nuanced industry filled to the brim with complex arrangements. But have no fear because Embarkers Adam Olsen, Zac Smith, and Donald Thomas have your back in this episode of the Accounting Matters podcast, packed with insights and best practices to ease your rev rec woes.


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> As if ASC 606 wasn’t complicated and challenging enough! Software companies face even higher hurdles than most thanks to a nuanced industry filled to the brim with complex arrangements. But have no fear because Embarkers Adam Olsen, Zac Smith, and Donald Thomas have your back in this episode of the Accounting Matters podcast, packed with insights and best practices to ease your rev rec woes.


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 24 Jul 2023 02:00:00 -0500 Embark Embark 2454 As if ASC 606 wasn’t complicated and challenging enough! Software companies face even higher hurdles than most thanks to a nuanced industry filled to the brim with complex arrangements. But have no fear because Embarkers Adam Olsen, Zac Smith, and Donald Thomas have your back in this episode of the Accounting Matters podcast, packed with insights and best practices to ease your rev rec woes.


For more information on ASC 606 and related topics:


Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs

ASC 606, Revenue from Contracts with Customers

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 7.18.23: SEC Updates on Money Markets & Broker-Dealers, New GASB Guide on Leases & Subs AM Now 7.18.23: SEC Updates on Money Markets & Broker-Dealers, New GASB Guide on Leases & Subs bonus 9dfc5f96-bdc4-4c17-af12-d53e85e985e5 https://share.transistor.fm/s/6f5686f9 Ready for some hot accounting topics? Join hosts Adam Olsen and Matt Fisser as they discuss what’s happening in accounting these days, including:


  • Recent money market reforms from the SEC
  • The SEC’s proposed amendments to broker-dealers
  • The GASB’s newly published guide on leases and IT subscriptions   


For more information on these and related topics:


SEC Adopts Money Market Fund Reforms and Amendments to Form PF Reporting 

SEC Proposes Rule Amendments to the Broker-Dealer Customer Protection Rule

GASB, Implementation Guide No. 2023-1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Ready for some hot accounting topics? Join hosts Adam Olsen and Matt Fisser as they discuss what’s happening in accounting these days, including:


  • Recent money market reforms from the SEC
  • The SEC’s proposed amendments to broker-dealers
  • The GASB’s newly published guide on leases and IT subscriptions   


For more information on these and related topics:


SEC Adopts Money Market Fund Reforms and Amendments to Form PF Reporting 

SEC Proposes Rule Amendments to the Broker-Dealer Customer Protection Rule

GASB, Implementation Guide No. 2023-1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 18 Jul 2023 17:28:39 -0500 Embark Embark 438 Ready for some hot accounting topics? Join hosts Adam Olsen and Matt Fisser as they discuss what’s happening in accounting these days, including:


  • Recent money market reforms from the SEC
  • The SEC’s proposed amendments to broker-dealers
  • The GASB’s newly published guide on leases and IT subscriptions   


For more information on these and related topics:


SEC Adopts Money Market Fund Reforms and Amendments to Form PF Reporting 

SEC Proposes Rule Amendments to the Broker-Dealer Customer Protection Rule

GASB, Implementation Guide No. 2023-1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 7.12.23: Proposed ASU on Purchased Financial Assets, PCC Meeting Recap, IFRS / TCFD News AM Now 7.12.23: Proposed ASU on Purchased Financial Assets, PCC Meeting Recap, IFRS / TCFD News bonus a31852fa-cbc9-44b3-8f86-743b874e6d7b https://share.transistor.fm/s/a606c27d AM Now hosts Adam Olsen and Nicole Harger are at it again, delivering yet another round of critical updates from the accounting world, including:


  • The FASB’s proposed standard update to improve the accounting for purchased financial assets under ASC 326
  • A quick recap of the recent Private Company Council (PCC) meeting held at the end of June
  • The IFRS Foundation takes over the monitoring of sustainability reporting progress from the TCFD.  

For more information on these and related topics:


Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326)

PCC Meeting Recap

IFRS to Take Over Responsibilities of the TCFD


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> AM Now hosts Adam Olsen and Nicole Harger are at it again, delivering yet another round of critical updates from the accounting world, including:


  • The FASB’s proposed standard update to improve the accounting for purchased financial assets under ASC 326
  • A quick recap of the recent Private Company Council (PCC) meeting held at the end of June
  • The IFRS Foundation takes over the monitoring of sustainability reporting progress from the TCFD.  

For more information on these and related topics:


Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326)

PCC Meeting Recap

IFRS to Take Over Responsibilities of the TCFD


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 12 Jul 2023 11:34:21 -0500 Embark Embark 561 AM Now hosts Adam Olsen and Nicole Harger are at it again, delivering yet another round of critical updates from the accounting world, including:


  • The FASB’s proposed standard update to improve the accounting for purchased financial assets under ASC 326
  • A quick recap of the recent Private Company Council (PCC) meeting held at the end of June
  • The IFRS Foundation takes over the monitoring of sustainability reporting progress from the TCFD.  

For more information on these and related topics:


Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326)

PCC Meeting Recap

IFRS to Take Over Responsibilities of the TCFD


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Navigating the Ins and Outs of S-X Rule 3-05 56 56 Navigating the Ins and Outs of S-X Rule 3-05 full e80c1ed3-cfa7-4870-b248-4097e6fb1b9a https://share.transistor.fm/s/42fc3465 Are you a public entity? And have you acquired – or will acquire – a significant business? Well, then do we have a stout SEC reg for you. Meet S-X Rule 3-05, a key piece of regulation registrants must know to file financial statements for an acquired business. And wouldn’t you know it – Embarkers Adam Olsen and Zac Smith cover that very topic on this episode of Accounting Matters. So pull up a seat and join us!


For more information on S-X Rule 3-05 and acquisitions:


Financial Disclosures about Acquired and Disposed Businesses

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Are you a public entity? And have you acquired – or will acquire – a significant business? Well, then do we have a stout SEC reg for you. Meet S-X Rule 3-05, a key piece of regulation registrants must know to file financial statements for an acquired business. And wouldn’t you know it – Embarkers Adam Olsen and Zac Smith cover that very topic on this episode of Accounting Matters. So pull up a seat and join us!


For more information on S-X Rule 3-05 and acquisitions:


Financial Disclosures about Acquired and Disposed Businesses

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 10 Jul 2023 02:00:00 -0500 Embark Embark 1397 Are you a public entity? And have you acquired – or will acquire – a significant business? Well, then do we have a stout SEC reg for you. Meet S-X Rule 3-05, a key piece of regulation registrants must know to file financial statements for an acquired business. And wouldn’t you know it – Embarkers Adam Olsen and Zac Smith cover that very topic on this episode of Accounting Matters. So pull up a seat and join us!


For more information on S-X Rule 3-05 and acquisitions:


Financial Disclosures about Acquired and Disposed Businesses

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> accounting, finance, business No AM Now 6.27.23: Big IFRS / GSCR News, Updates from PCAOB, the SEC on Swap Position Reporting AM Now 6.27.23: Big IFRS / GSCR News, Updates from PCAOB, the SEC on Swap Position Reporting full 805bcd97-b829-4291-8f68-f425af2d7074 https://share.transistor.fm/s/0dafb07e AM Now hosts Nicole Harger and Matt Fisser break down this week’s news on the accounting front, including:


  • The IFRS announced it officially launched its new global sustainability and climate disclosure standards (GSCR).
  • The SEC reopened its comment period for its proposed rule on position reporting of large security-based swap positions.
  • PCAOB issues a proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysis
  • A summary of the recent Audit Committee Spotlight issued by the PCAOB

For more information on these and related topics:


IFRS Releases Global Sustainability and Climate Reporting Standards

SEC Reopens Comment Period for Position Reporting of Large Security-Based Swap Positions

PCAOB on improved audit clarity when using technology-assisted analysis

PCAOB: June 2023 Spotlight, Audit Committee Resource


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> AM Now hosts Nicole Harger and Matt Fisser break down this week’s news on the accounting front, including:


  • The IFRS announced it officially launched its new global sustainability and climate disclosure standards (GSCR).
  • The SEC reopened its comment period for its proposed rule on position reporting of large security-based swap positions.
  • PCAOB issues a proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysis
  • A summary of the recent Audit Committee Spotlight issued by the PCAOB

For more information on these and related topics:


IFRS Releases Global Sustainability and Climate Reporting Standards

SEC Reopens Comment Period for Position Reporting of Large Security-Based Swap Positions

PCAOB on improved audit clarity when using technology-assisted analysis

PCAOB: June 2023 Spotlight, Audit Committee Resource


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> Tue, 27 Jun 2023 16:12:32 -0500 Embark Embark 600 AM Now hosts Nicole Harger and Matt Fisser break down this week’s news on the accounting front, including:


  • The IFRS announced it officially launched its new global sustainability and climate disclosure standards (GSCR).
  • The SEC reopened its comment period for its proposed rule on position reporting of large security-based swap positions.
  • PCAOB issues a proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysis
  • A summary of the recent Audit Committee Spotlight issued by the PCAOB

For more information on these and related topics:


IFRS Releases Global Sustainability and Climate Reporting Standards

SEC Reopens Comment Period for Position Reporting of Large Security-Based Swap Positions

PCAOB on improved audit clarity when using technology-assisted analysis

PCAOB: June 2023 Spotlight, Audit Committee Resource


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.


]]> accounting, finance, business No GHG 101 – Introduction to Carbon Accounting 55 55 GHG 101 – Introduction to Carbon Accounting full ac15558e-0022-4ee2-adf6-62c2940c1a77 https://share.transistor.fm/s/e5b32809 Accounting for GHG (greenhouse gasses) is exactly how you think it is – unfamiliar and complex. And, like it or not, it’s going to be a requirement for many businesses soon. So join Embarkers Adam Olsen, Zac Smith, and Fabian Garavito for a discussion on carbon accounting, the common frameworks and disclosures in place, and what you need to do to help your business capture and report the right data.


For more information on carbon  accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Accounting for GHG (greenhouse gasses) is exactly how you think it is – unfamiliar and complex. And, like it or not, it’s going to be a requirement for many businesses soon. So join Embarkers Adam Olsen, Zac Smith, and Fabian Garavito for a discussion on carbon accounting, the common frameworks and disclosures in place, and what you need to do to help your business capture and report the right data.


For more information on carbon  accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 26 Jun 2023 02:00:00 -0500 Embark Embark 2249 Accounting for GHG (greenhouse gasses) is exactly how you think it is – unfamiliar and complex. And, like it or not, it’s going to be a requirement for many businesses soon. So join Embarkers Adam Olsen, Zac Smith, and Fabian Garavito for a discussion on carbon accounting, the common frameworks and disclosures in place, and what you need to do to help your business capture and report the right data.


For more information on carbon  accounting and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

Why ESG Is So Important to Your Organization's Future

ESG Reporting Best Practices: Implementation & Beyond

GHG Inventory Development Process and Guidance


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 6.21.23: Updates on the SEC Agenda, EITF, ISSB, Exchange Clawback Standards, and PCAOB/Crypto AM Now 6.21.23: Updates on the SEC Agenda, EITF, ISSB, Exchange Clawback Standards, and PCAOB/Crypto bonus 7544855d-6328-434a-a650-0093e9158ab0 https://share.transistor.fm/s/275e134c In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:


  • The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and more
  • Continued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments.  
  • The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this month
  • Recently issued observations from the PCAOB related to public company audits involving crypto assets


For more information on these and related topics:


SEC Spring 2023 Reg-Flex Agenda

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

IFRS: General Sustainability-related Disclosures

PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:


  • The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and more
  • Continued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments.  
  • The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this month
  • Recently issued observations from the PCAOB related to public company audits involving crypto assets


For more information on these and related topics:


SEC Spring 2023 Reg-Flex Agenda

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

IFRS: General Sustainability-related Disclosures

PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 21 Jun 2023 02:00:00 -0500 Embark Embark 525 In this episode of AM Now, hosts Adam Olsen and Matt Fisser cover a veritable potpourri of accounting news, including:


  • The SEC spring 2023 reg-flex update on the expected timing of the final climate change disclosure rule, ESG investment practices, cyber risk disclosures, and more
  • Continued discussions from the EITF on its recently added project, EITF Issue No. 23-A: Induced Conversions of Convertible Debt Instruments.  
  • The ISSB is working towards issuing its first two sustainability standards IFRS S1 and IFRS S2 by the end of this month
  • Recently issued observations from the PCAOB related to public company audits involving crypto assets


For more information on these and related topics:


SEC Spring 2023 Reg-Flex Agenda

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

IFRS: General Sustainability-related Disclosures

PCAOB: Inspection Observations Related to Public Company Audits Involving Crypto Assets


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 6.14.23: FASB Adds to the Conceptual Framework, New SEC Rulemaking, PCAOB Proposed Standards, and ISSB & CSRD Updates AM Now 6.14.23: FASB Adds to the Conceptual Framework, New SEC Rulemaking, PCAOB Proposed Standards, and ISSB & CSRD Updates bonus 379ed6fe-0311-45d1-aeb9-4d1c1ceb4120 https://share.transistor.fm/s/b814c408 In this episode of AM Now, your hosts Adam Olsen and Nicole Harger dive deep into this week’s accounting news, including:


  • The FASB describes a reporting entity in the recently released Chapter 2 of the Conceptual Framework.
  • The SEC adopting three rules, two relating to the securities-based swaps markets and another removing and replacing references to credit ratings from existing exceptions in Rule 101 and Rule 102 of Regulation M
  • The PCAOB issuing a proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations
  • The new Forum ISSB Preparers Group and the European Commission publishing the draft of the first set of ESRS


For more information on these and related topics:


FASB Issues New Chapter of its Conceptual Framework: The Reporting Entity

SEC Adopts Rules to Prevent Fraud in Connection with Security-Based Swaps Transactions and Prevent Undue Influence over CCOs

SEC Adopts Amendments to Remove References to Credit Ratings From Regulation M

World Economic Forum and ISSB Partner to Compile Learnings on Early Sustainability Reporting Efforts

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of AM Now, your hosts Adam Olsen and Nicole Harger dive deep into this week’s accounting news, including:


  • The FASB describes a reporting entity in the recently released Chapter 2 of the Conceptual Framework.
  • The SEC adopting three rules, two relating to the securities-based swaps markets and another removing and replacing references to credit ratings from existing exceptions in Rule 101 and Rule 102 of Regulation M
  • The PCAOB issuing a proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations
  • The new Forum ISSB Preparers Group and the European Commission publishing the draft of the first set of ESRS


For more information on these and related topics:


FASB Issues New Chapter of its Conceptual Framework: The Reporting Entity

SEC Adopts Rules to Prevent Fraud in Connection with Security-Based Swaps Transactions and Prevent Undue Influence over CCOs

SEC Adopts Amendments to Remove References to Credit Ratings From Regulation M

World Economic Forum and ISSB Partner to Compile Learnings on Early Sustainability Reporting Efforts

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 14 Jun 2023 09:08:54 -0500 Embark Embark 668 In this episode of AM Now, your hosts Adam Olsen and Nicole Harger dive deep into this week’s accounting news, including:


  • The FASB describes a reporting entity in the recently released Chapter 2 of the Conceptual Framework.
  • The SEC adopting three rules, two relating to the securities-based swaps markets and another removing and replacing references to credit ratings from existing exceptions in Rule 101 and Rule 102 of Regulation M
  • The PCAOB issuing a proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations
  • The new Forum ISSB Preparers Group and the European Commission publishing the draft of the first set of ESRS


For more information on these and related topics:


FASB Issues New Chapter of its Conceptual Framework: The Reporting Entity

SEC Adopts Rules to Prevent Fraud in Connection with Security-Based Swaps Transactions and Prevent Undue Influence over CCOs

SEC Adopts Amendments to Remove References to Credit Ratings From Regulation M

World Economic Forum and ISSB Partner to Compile Learnings on Early Sustainability Reporting Efforts

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Making the Switch from Cash to Accrual Basis of Accounting 54 54 Making the Switch from Cash to Accrual Basis of Accounting full 7636e96e-7e16-4c11-8afc-75db6a942eb8 https://share.transistor.fm/s/2acf0305 Making the switch from cash to accrual accounting is like being called up to the majors – it’s a big deal. To help you with that transition, Embarkers Adam Olsen, Zac Smith, and Mack Martinez take a deep dive into the process in this episode of Accounting Matters. So dig in, because some prime-grade insights and best practices are heading your way.


For more information on accrual accounting and related topics:


Cash to Accrual: How to Convert to GAAP Accounting

Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Making the switch from cash to accrual accounting is like being called up to the majors – it’s a big deal. To help you with that transition, Embarkers Adam Olsen, Zac Smith, and Mack Martinez take a deep dive into the process in this episode of Accounting Matters. So dig in, because some prime-grade insights and best practices are heading your way.


For more information on accrual accounting and related topics:


Cash to Accrual: How to Convert to GAAP Accounting

Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 12 Jun 2023 04:00:00 -0500 Embark Embark 1534 Making the switch from cash to accrual accounting is like being called up to the majors – it’s a big deal. To help you with that transition, Embarkers Adam Olsen, Zac Smith, and Mack Martinez take a deep dive into the process in this episode of Accounting Matters. So dig in, because some prime-grade insights and best practices are heading your way.


For more information on accrual accounting and related topics:


Cash to Accrual: How to Convert to GAAP Accounting

Navigating ASC 606 Revenue Recognition: A Comprehensive Guide for CFOs


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 6.6.23: IASB Supplier Finance Disclosures, GASB on Infrastructure Assets, the SEC on Crypto Platforms AM Now 6.6.23: IASB Supplier Finance Disclosures, GASB on Infrastructure Assets, the SEC on Crypto Platforms bonus b861fde6-33a0-4dc8-b5ce-86e118bbeaf5 https://share.transistor.fm/s/1297e217 As always, you’re trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week’s accounting news, including:


  • The IASB’s new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company’s liabilities, cash flows, and exposure to liquidity risk.
  • The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets.  
  • The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder.


For more information on these and related topics:


IASB Increases Transparency of Companies’ Supplier Finance

GASB Adds Project on Infrastructure Assets to Current Technical Agenda

SEC Charges Coinbase for Operating as an Unregistered Securities Exchange, Broker, and Clearing Agency

SEC Files 13 Charges Against Binance Entities and Founder Changpeng Zhao


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> As always, you’re trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week’s accounting news, including:


  • The IASB’s new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company’s liabilities, cash flows, and exposure to liquidity risk.
  • The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets.  
  • The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder.


For more information on these and related topics:


IASB Increases Transparency of Companies’ Supplier Finance

GASB Adds Project on Infrastructure Assets to Current Technical Agenda

SEC Charges Coinbase for Operating as an Unregistered Securities Exchange, Broker, and Clearing Agency

SEC Files 13 Charges Against Binance Entities and Founder Changpeng Zhao


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 06 Jun 2023 17:20:56 -0500 Embark Embark 535 As always, you’re trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week’s accounting news, including:


  • The IASB’s new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company’s liabilities, cash flows, and exposure to liquidity risk.
  • The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets.  
  • The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder.


For more information on these and related topics:


IASB Increases Transparency of Companies’ Supplier Finance

GASB Adds Project on Infrastructure Assets to Current Technical Agenda

SEC Charges Coinbase for Operating as an Unregistered Securities Exchange, Broker, and Clearing Agency

SEC Files 13 Charges Against Binance Entities and Founder Changpeng Zhao


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Going Green – Accounting for Environmental Credits 53 53 Going Green – Accounting for Environmental Credits full 3f8c94dc-ebbf-440e-b3d3-0cf26f87e8f5 https://share.transistor.fm/s/784f96e8 Accounting for environmental credits might not make splashy headlines but that doesn’t mean they aren’t important. Soon to be critical, in fact. So join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this area of accounting that’s playing an increasingly vital role in an ESG-dominated landscape for CFOs and their teams.


For more information on accounting for environmental credits and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

FASB Project Update: Accounting for Environmental Credit Programs

Making Sense of the SEC's Climate Change Disclosure Proposal


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Accounting for environmental credits might not make splashy headlines but that doesn’t mean they aren’t important. Soon to be critical, in fact. So join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this area of accounting that’s playing an increasingly vital role in an ESG-dominated landscape for CFOs and their teams.


For more information on accounting for environmental credits and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

FASB Project Update: Accounting for Environmental Credit Programs

Making Sense of the SEC's Climate Change Disclosure Proposal


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 29 May 2023 02:00:00 -0500 Embark Embark 1867 Accounting for environmental credits might not make splashy headlines but that doesn’t mean they aren’t important. Soon to be critical, in fact. So join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this area of accounting that’s playing an increasingly vital role in an ESG-dominated landscape for CFOs and their teams.


For more information on accounting for environmental credits and related topics:


Carbon Credit Accounting: Considerations for Environmental Credits

FASB Project Update: Accounting for Environmental Credit Programs

Making Sense of the SEC's Climate Change Disclosure Proposal


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 5.24.23: FASB on Disclosure Improvements, ISSB Priorities, IAASB on Going Concern & More AM Now 5.24.23: FASB on Disclosure Improvements, ISSB Priorities, IAASB on Going Concern & More full 56ebf7a8-d72b-44c5-bc4a-e6f0ff206a0f https://share.transistor.fm/s/04e72f15 Join AM Now hosts Adam Olsen and Nicole Harger for a lively discussion on what’s happening in the accounting world this week, including:


  • The FASB’s tentative board decisions relating to its proposed accounting standard update for disclosure improvements
  • The International Sustainability Standards Board’s (ISSB) consultation on agenda priorities
  • The International Auditing and Assurance Standards Board’s (IAASB) proposed revisions for their audit standard on going concern
  • ChatGPT-4’s successful crack at the CPA exam


For more information on these and related topics:


Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification

ISSB Consultation on Agenda Priorities

IAASB Opens Public Consultation for Its Revised Going Concern Standard

ChatGPT Passes CPA Exam on V. 4.0


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join AM Now hosts Adam Olsen and Nicole Harger for a lively discussion on what’s happening in the accounting world this week, including:


  • The FASB’s tentative board decisions relating to its proposed accounting standard update for disclosure improvements
  • The International Sustainability Standards Board’s (ISSB) consultation on agenda priorities
  • The International Auditing and Assurance Standards Board’s (IAASB) proposed revisions for their audit standard on going concern
  • ChatGPT-4’s successful crack at the CPA exam


For more information on these and related topics:


Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification

ISSB Consultation on Agenda Priorities

IAASB Opens Public Consultation for Its Revised Going Concern Standard

ChatGPT Passes CPA Exam on V. 4.0


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 24 May 2023 17:51:26 -0500 Embark Embark 435 Join AM Now hosts Adam Olsen and Nicole Harger for a lively discussion on what’s happening in the accounting world this week, including:


  • The FASB’s tentative board decisions relating to its proposed accounting standard update for disclosure improvements
  • The International Sustainability Standards Board’s (ISSB) consultation on agenda priorities
  • The International Auditing and Assurance Standards Board’s (IAASB) proposed revisions for their audit standard on going concern
  • ChatGPT-4’s successful crack at the CPA exam


For more information on these and related topics:


Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification

ISSB Consultation on Agenda Priorities

IAASB Opens Public Consultation for Its Revised Going Concern Standard

ChatGPT Passes CPA Exam on V. 4.0


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 5.17.23: FASB on Profits Interest Awards, PCC Event Highlights, Updates from the SEC & ISSB AM Now EP 5.17.23: FASB on Profits Interest Awards, PCC Event Highlights, Updates from the SEC & ISSB bonus bdb71956-0e24-4adc-bb32-427381f7b0b7 https://share.transistor.fm/s/54653565 In another gangbuster of an AM Now episode, your hosts Adam Olsen and Nicole Harger discuss what’s happening this week in the accounting world, including:


  • An overview of the FASB’s newest proposed standard on accounting for profits interest awards
  • A summary of the topics discussed and outcomes from the Private Company Council’s most recent meeting, including software costs, crypto assets, stock comp disclosures, and more
  • Recent SEC developments on Form PF and disclosures related to issuers’ share repurchases
  • The ISSB’s recent exposure draft on its proposed methodology for amending the non-climate-related SASB Standards metrics


For more information on these and related topics:


FASB Issues Proposal to Clarify Accounting Guidance Related to Profits Interest Awards

PCC April 25, 2023 Meeting Recap

SEC Adopts Amendments to Enhance Private Fund Reporting

SEC Adopts Amendments to Modernize Share Repurchase Disclosure

ISSB Exposure Draft


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In another gangbuster of an AM Now episode, your hosts Adam Olsen and Nicole Harger discuss what’s happening this week in the accounting world, including:


  • An overview of the FASB’s newest proposed standard on accounting for profits interest awards
  • A summary of the topics discussed and outcomes from the Private Company Council’s most recent meeting, including software costs, crypto assets, stock comp disclosures, and more
  • Recent SEC developments on Form PF and disclosures related to issuers’ share repurchases
  • The ISSB’s recent exposure draft on its proposed methodology for amending the non-climate-related SASB Standards metrics


For more information on these and related topics:


FASB Issues Proposal to Clarify Accounting Guidance Related to Profits Interest Awards

PCC April 25, 2023 Meeting Recap

SEC Adopts Amendments to Enhance Private Fund Reporting

SEC Adopts Amendments to Modernize Share Repurchase Disclosure

ISSB Exposure Draft


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 17 May 2023 02:00:00 -0500 Embark Embark 1041 In another gangbuster of an AM Now episode, your hosts Adam Olsen and Nicole Harger discuss what’s happening this week in the accounting world, including:


  • An overview of the FASB’s newest proposed standard on accounting for profits interest awards
  • A summary of the topics discussed and outcomes from the Private Company Council’s most recent meeting, including software costs, crypto assets, stock comp disclosures, and more
  • Recent SEC developments on Form PF and disclosures related to issuers’ share repurchases
  • The ISSB’s recent exposure draft on its proposed methodology for amending the non-climate-related SASB Standards metrics


For more information on these and related topics:


FASB Issues Proposal to Clarify Accounting Guidance Related to Profits Interest Awards

PCC April 25, 2023 Meeting Recap

SEC Adopts Amendments to Enhance Private Fund Reporting

SEC Adopts Amendments to Modernize Share Repurchase Disclosure

ISSB Exposure Draft


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Say Goodbye to Manual Processes with Alteryx and Automated Accounting Say Goodbye to Manual Processes with Alteryx and Automated Accounting full e646ec61-0d65-4b2d-b7f4-703437227ae2 https://share.transistor.fm/s/fafe8d66 Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love.


For more information on Alteryx and automation:



Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love.


For more information on Alteryx and automation:



Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 15 May 2023 02:00:00 -0500 Embark Embark 1683 Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love.


For more information on Alteryx and automation:



Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 5.02.23: New EITF Project, the SEC on LIBOR, Clawback Update, Sustainability Reporting AM Now 5.02.23: New EITF Project, the SEC on LIBOR, Clawback Update, Sustainability Reporting bonus 75644919-99e3-4e89-a1d4-be061503007b https://share.transistor.fm/s/a43209ff In this week’s AM Now, hosts Adam Olsen and Matt Fisser cover a veritable cornucopia of accounting topics, including:


  • The FASB added a new project to its Emerging Issues Task Force – induced conversion accounting on certain settlements of convertible debt instruments that occur on terms that differ from the stated contractual conversion provisions. Now that’s a mouthful.
  • The SEC’s recently issued investor bulletin highlighting the ongoing transition from LIBOR
  • The SEC extended the time period for its review of proposed rule changes by national exchanges relating to executive incentive compensation clawbacks. 
  • A slew of sustainability reporting updates

So join the fun!


ESG Reporting Best Practices: Implementation & Beyond

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

What You Need to Know About the End of LIBOR – Investor Bulletin

SEC Extends Time for Review of NYSE and Nasdaq Clawback-Related Listing Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this week’s AM Now, hosts Adam Olsen and Matt Fisser cover a veritable cornucopia of accounting topics, including:


  • The FASB added a new project to its Emerging Issues Task Force – induced conversion accounting on certain settlements of convertible debt instruments that occur on terms that differ from the stated contractual conversion provisions. Now that’s a mouthful.
  • The SEC’s recently issued investor bulletin highlighting the ongoing transition from LIBOR
  • The SEC extended the time period for its review of proposed rule changes by national exchanges relating to executive incentive compensation clawbacks. 
  • A slew of sustainability reporting updates

So join the fun!


ESG Reporting Best Practices: Implementation & Beyond

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

What You Need to Know About the End of LIBOR – Investor Bulletin

SEC Extends Time for Review of NYSE and Nasdaq Clawback-Related Listing Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 02 May 2023 16:13:32 -0500 Embark Embark 434 In this week’s AM Now, hosts Adam Olsen and Matt Fisser cover a veritable cornucopia of accounting topics, including:


  • The FASB added a new project to its Emerging Issues Task Force – induced conversion accounting on certain settlements of convertible debt instruments that occur on terms that differ from the stated contractual conversion provisions. Now that’s a mouthful.
  • The SEC’s recently issued investor bulletin highlighting the ongoing transition from LIBOR
  • The SEC extended the time period for its review of proposed rule changes by national exchanges relating to executive incentive compensation clawbacks. 
  • A slew of sustainability reporting updates

So join the fun!


ESG Reporting Best Practices: Implementation & Beyond

Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A)

What You Need to Know About the End of LIBOR – Investor Bulletin

SEC Extends Time for Review of NYSE and Nasdaq Clawback-Related Listing Standards


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Tag Along with XBRL 52 52 Tag Along with XBRL full 3ef4bbee-0f46-4a65-9df5-2b91248c581e https://share.transistor.fm/s/574421a5 A bit mystified by EXtensible Business Reporting Language, aka XBRL? Then you’re in the right place, because Embarkers Adam Olsen, Zac Smith, and Sarah Keiffer just took a deep dive into all things XBRL, discussing the who, what, where, when, and why behind this curious but impactful little reporting acronym. So come along for the ride, shall you?!


For more information on XBRL and related topics:


XBRL: The Business Reporting Standard

XBRL US Center for Data Quality

Public Company Financial Reporting & Disclosure Requirements


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> A bit mystified by EXtensible Business Reporting Language, aka XBRL? Then you’re in the right place, because Embarkers Adam Olsen, Zac Smith, and Sarah Keiffer just took a deep dive into all things XBRL, discussing the who, what, where, when, and why behind this curious but impactful little reporting acronym. So come along for the ride, shall you?!


For more information on XBRL and related topics:


XBRL: The Business Reporting Standard

XBRL US Center for Data Quality

Public Company Financial Reporting & Disclosure Requirements


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 01 May 2023 02:00:00 -0500 Embark Embark 1406 A bit mystified by EXtensible Business Reporting Language, aka XBRL? Then you’re in the right place, because Embarkers Adam Olsen, Zac Smith, and Sarah Keiffer just took a deep dive into all things XBRL, discussing the who, what, where, when, and why behind this curious but impactful little reporting acronym. So come along for the ride, shall you?!


For more information on XBRL and related topics:


XBRL: The Business Reporting Standard

XBRL US Center for Data Quality

Public Company Financial Reporting & Disclosure Requirements


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 4.26: CPA Exam News, the PCAOB on Audit Skepticism, ChatGPT Flunks Accounting AM Now EP 4.26: CPA Exam News, the PCAOB on Audit Skepticism, ChatGPT Flunks Accounting bonus 9b01777b-4c2c-4da2-84ed-aa62a2babe04 https://share.transistor.fm/s/186185ba Join hosts Adam Olsen and Nicole Harger for this week’s AM Now where they discuss:


  • NASBA changing its Uniform Accountancy Act Model Rules, increasing the time a CPA candidate has to complete the exam after passing the first section from 18 months to 30 months
  • A recent PCAOB report discussing the importance of a more skeptical eye when auditing a company’s financials
  • As ubiquitous and successful as ChatGPT has been recently, the technology averaged a mere 47% on accounting exams according to a recent study


For more information on these topics:


NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response

PCAOB – Professional Competence and Skepticism Are Essential to Quality Audits

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join hosts Adam Olsen and Nicole Harger for this week’s AM Now where they discuss:


  • NASBA changing its Uniform Accountancy Act Model Rules, increasing the time a CPA candidate has to complete the exam after passing the first section from 18 months to 30 months
  • A recent PCAOB report discussing the importance of a more skeptical eye when auditing a company’s financials
  • As ubiquitous and successful as ChatGPT has been recently, the technology averaged a mere 47% on accounting exams according to a recent study


For more information on these topics:


NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response

PCAOB – Professional Competence and Skepticism Are Essential to Quality Audits

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 26 Apr 2023 16:29:59 -0500 Embark Embark 405 Join hosts Adam Olsen and Nicole Harger for this week’s AM Now where they discuss:


  • NASBA changing its Uniform Accountancy Act Model Rules, increasing the time a CPA candidate has to complete the exam after passing the first section from 18 months to 30 months
  • A recent PCAOB report discussing the importance of a more skeptical eye when auditing a company’s financials
  • As ubiquitous and successful as ChatGPT has been recently, the technology averaged a mere 47% on accounting exams according to a recent study


For more information on these topics:


NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response

PCAOB – Professional Competence and Skepticism Are Essential to Quality Audits

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 4.18: Update on PCAOB Inspection Plans and the SEC’s Definition of “Exchange” AM Now 4.18: Update on PCAOB Inspection Plans and the SEC’s Definition of “Exchange” bonus e48a8648-4404-495f-a06d-99cf7cbcc96a https://share.transistor.fm/s/12f31105 This week in AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s happening on the accounting and finance front, including:


  • The PCAOB’s ongoing concerns over audit quality and how they’ll address them in their 2023 inspection plans.
  • The SEC just reopened the comment period for its proposed amendments to the definition of “exchange” under the Exchange Act in light of crypto assets and DeFi systems


For more information on these topics:


2023 Inspections to Prioritize Audit Risks Related to Fraud, the Financial Services Sector, Crypto

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

SEC Reopens Comment Period for Proposed Amendments to Exchange Act Rule 3b-16 and Provides Supplemental Information


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> This week in AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s happening on the accounting and finance front, including:


  • The PCAOB’s ongoing concerns over audit quality and how they’ll address them in their 2023 inspection plans.
  • The SEC just reopened the comment period for its proposed amendments to the definition of “exchange” under the Exchange Act in light of crypto assets and DeFi systems


For more information on these topics:


2023 Inspections to Prioritize Audit Risks Related to Fraud, the Financial Services Sector, Crypto

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

SEC Reopens Comment Period for Proposed Amendments to Exchange Act Rule 3b-16 and Provides Supplemental Information


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 18 Apr 2023 18:26:55 -0500 Embark Embark 448 This week in AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s happening on the accounting and finance front, including:


  • The PCAOB’s ongoing concerns over audit quality and how they’ll address them in their 2023 inspection plans.
  • The SEC just reopened the comment period for its proposed amendments to the definition of “exchange” under the Exchange Act in light of crypto assets and DeFi systems


For more information on these topics:


2023 Inspections to Prioritize Audit Risks Related to Fraud, the Financial Services Sector, Crypto

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

SEC Reopens Comment Period for Proposed Amendments to Exchange Act Rule 3b-16 and Provides Supplemental Information


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Proxy Matters: The New Pay vs. Performance Disclosure Rule 51 51 Proxy Matters: The New Pay vs. Performance Disclosure Rule full 65240536-8b1b-4f57-8769-e150de4cfdb2 https://share.transistor.fm/s/9b3a844c In the latest episode of your favorite accounting podcast, Accounting Matters hosts Adam Olsen and Zac Smith dissect the SEC’s final rule on pay vs. performance. Executive comp is a hot button issue sitting under a hot spotlight – and that’s an awful lot of hotness. So pull up a seat, registrants, because this is an important one you’re going to want to take notes on.


For more information on pay vs. performance and related topics:


SEC Adopts Pay Versus Performance Disclosure Rules

How to Choose the Right Stock Comp Accounting Software

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In the latest episode of your favorite accounting podcast, Accounting Matters hosts Adam Olsen and Zac Smith dissect the SEC’s final rule on pay vs. performance. Executive comp is a hot button issue sitting under a hot spotlight – and that’s an awful lot of hotness. So pull up a seat, registrants, because this is an important one you’re going to want to take notes on.


For more information on pay vs. performance and related topics:


SEC Adopts Pay Versus Performance Disclosure Rules

How to Choose the Right Stock Comp Accounting Software

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 17 Apr 2023 02:00:00 -0500 Embark Embark 1694 In the latest episode of your favorite accounting podcast, Accounting Matters hosts Adam Olsen and Zac Smith dissect the SEC’s final rule on pay vs. performance. Executive comp is a hot button issue sitting under a hot spotlight – and that’s an awful lot of hotness. So pull up a seat, registrants, because this is an important one you’re going to want to take notes on.


For more information on pay vs. performance and related topics:


SEC Adopts Pay Versus Performance Disclosure Rules

How to Choose the Right Stock Comp Accounting Software

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now 4.11: Ongoing FASB Projects, ISSB Transition Relief, and Executive Clawback Update AM Now 4.11: Ongoing FASB Projects, ISSB Transition Relief, and Executive Clawback Update bonus 73e183df-61a5-4e9c-9502-393119f8b90e https://share.transistor.fm/s/f75f045a Join Embarkers Adam Olsen and Nicole Harger for this week’s AM Now, where they discuss what’s going on in the world of accounting and finance, including:


  • The FASB’s proposed ASU on joint venture formations
  • Update on potential recognition and measurement models on accounting for software costs
  • ISSB transition relief for IFRS S1, the general requirement disclosure for sustainability-related financial information


Thirsty for more knowledge? Then check out these other resources on related topics: 


ASC 805, Business Combinations

Executive Clawbacks: How the SEC Ruling Impacts Compensation

Accounting for Shiny New Software, Cloud, and Website Tech Costs

Exposure Draft – IFRS S1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen and Nicole Harger for this week’s AM Now, where they discuss what’s going on in the world of accounting and finance, including:


  • The FASB’s proposed ASU on joint venture formations
  • Update on potential recognition and measurement models on accounting for software costs
  • ISSB transition relief for IFRS S1, the general requirement disclosure for sustainability-related financial information


Thirsty for more knowledge? Then check out these other resources on related topics: 


ASC 805, Business Combinations

Executive Clawbacks: How the SEC Ruling Impacts Compensation

Accounting for Shiny New Software, Cloud, and Website Tech Costs

Exposure Draft – IFRS S1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 11 Apr 2023 18:27:10 -0500 Embark Embark 681 Join Embarkers Adam Olsen and Nicole Harger for this week’s AM Now, where they discuss what’s going on in the world of accounting and finance, including:


  • The FASB’s proposed ASU on joint venture formations
  • Update on potential recognition and measurement models on accounting for software costs
  • ISSB transition relief for IFRS S1, the general requirement disclosure for sustainability-related financial information


Thirsty for more knowledge? Then check out these other resources on related topics: 


ASC 805, Business Combinations

Executive Clawbacks: How the SEC Ruling Impacts Compensation

Accounting for Shiny New Software, Cloud, and Website Tech Costs

Exposure Draft – IFRS S1


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 4.03: New ASU on Proportional Amortization, COSO ESG Guidance, FASB Projects Update, and more! AM Now EP 4.03: New ASU on Proportional Amortization, COSO ESG Guidance, FASB Projects Update, and more! bonus 4bcf245a-f412-49aa-8f2c-9ad7ef78c0ed https://share.transistor.fm/s/471fb368 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:


  • ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
  • Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
  • COSO guidance on effective internal controls over sustainability reporting (ICSR)


But why stop there? Check out some additional resources on these and other related topics:


ASU 2023-02, Investments—Equity Method and Joint Ventures

CECL – Private Companies, It’s Your Turn Now

Preparing for the Current Expected Credit Loss (CECL) Model

COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> 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:


  • ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
  • Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
  • COSO guidance on effective internal controls over sustainability reporting (ICSR)


But why stop there? Check out some additional resources on these and other related topics:


ASU 2023-02, Investments—Equity Method and Joint Ventures

CECL – Private Companies, It’s Your Turn Now

Preparing for the Current Expected Credit Loss (CECL) Model

COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 05 Apr 2023 02:00:00 -0500 Embark Embark 495 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:


  • ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
  • Updates on FASB projects – the conceptual framework (reporting entity), income statement expense disaggregation, and credit losses for acquired financial assets
  • COSO guidance on effective internal controls over sustainability reporting (ICSR)


But why stop there? Check out some additional resources on these and other related topics:


ASU 2023-02, Investments—Equity Method and Joint Ventures

CECL – Private Companies, It’s Your Turn Now

Preparing for the Current Expected Credit Loss (CECL) Model

COSO – Achieving Effective Internal Control Over Sustainability Reporting (ICSR)


Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No CECL – Private Companies, It’s Your Turn Now 50 50 CECL – Private Companies, It’s Your Turn Now full 3b4e57fb-06da-40e6-baff-8aa5ea1cd86f https://share.transistor.fm/s/053f9215 In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 03 Apr 2023 02:00:00 -0500 Embark Embark 2289 In this week’s episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that’s been on a lot of CFOs’ minds lately – ASC 326, better known as CECL. This time, it’s private companies stepping into the batter’s box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won’t you?!


For more information on CECL and related topics:


Preparing for the Current Expected Credit Loss (CECL) Model

ASU 2022-02: Financial Instruments, Credit Losses

ASC 326, Financial Instruments—Credit Losses


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 3.28: First ASU of 2023, Crypto Accounting, IFRS Amendments on Financial Instruments AM Now EP 3.28: First ASU of 2023, Crypto Accounting, IFRS Amendments on Financial Instruments bonus 55202a1a-1df9-4cec-9b54-14c099244b5c https://share.transistor.fm/s/12771dde Join us for the latest episode of AM Now, where hosts Adam Olsen and Nicole Harger discuss:


  • Hot off the presses – ASU 2023-01, Common Control Lease Arrangements
  • Update on the FASB’s fast-moving crypto asset project and proposed disclosures
  • The IASB exposure draft on accounting for financial instruments under IFRS 7
  • The SEC’s proposed modernization of forms, filings, and materials submissions
  • Texas’s bill that would allow CPA candidates to sit for the exam with 120 only hours


Hungry for more knowledge? Then check out these related resources:


ASU 2023-1, Common Control Arrangements

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

IFRS 7 Financial Instruments: Disclosures

Texas Close to Allowing CPA Candidates to Test with 120 Credits

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join us for the latest episode of AM Now, where hosts Adam Olsen and Nicole Harger discuss:


  • Hot off the presses – ASU 2023-01, Common Control Lease Arrangements
  • Update on the FASB’s fast-moving crypto asset project and proposed disclosures
  • The IASB exposure draft on accounting for financial instruments under IFRS 7
  • The SEC’s proposed modernization of forms, filings, and materials submissions
  • Texas’s bill that would allow CPA candidates to sit for the exam with 120 only hours


Hungry for more knowledge? Then check out these related resources:


ASU 2023-1, Common Control Arrangements

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

IFRS 7 Financial Instruments: Disclosures

Texas Close to Allowing CPA Candidates to Test with 120 Credits

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 29 Mar 2023 13:09:37 -0500 Embark Embark 653 Join us for the latest episode of AM Now, where hosts Adam Olsen and Nicole Harger discuss:


  • Hot off the presses – ASU 2023-01, Common Control Lease Arrangements
  • Update on the FASB’s fast-moving crypto asset project and proposed disclosures
  • The IASB exposure draft on accounting for financial instruments under IFRS 7
  • The SEC’s proposed modernization of forms, filings, and materials submissions
  • Texas’s bill that would allow CPA candidates to sit for the exam with 120 only hours


Hungry for more knowledge? Then check out these related resources:


ASU 2023-1, Common Control Arrangements

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

IFRS 7 Financial Instruments: Disclosures

Texas Close to Allowing CPA Candidates to Test with 120 Credits

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 3.21: Proposed income tax ASU, 2023 proxy season & more! AM Now EP 3.21: Proposed income tax ASU, 2023 proxy season & more! bonus 1fc13840-da9d-4594-a109-ca1258b6d47b https://share.transistor.fm/s/75220ab0 In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser tackle::


  • The FASB’s proposed enhancements to income tax disclosures
  • The SEC’s recently proposed three rules related to cybersecurity and data breaches
  • The IASB accelerating standards on disclosures concerning supply chain finance programs
  • Key considerations for companies as they transition from audit season to proxy season

For more information on these and related topics:


FASB Project Update: Improvements to Income Tax Disclosures

Statement on Amendments to Regulation S-P, Cybersecurity Risk Management, and Amendments to Regulation SCI

Buy Now, Pay Later: Rise of the Supplier Finance Program

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser tackle::


  • The FASB’s proposed enhancements to income tax disclosures
  • The SEC’s recently proposed three rules related to cybersecurity and data breaches
  • The IASB accelerating standards on disclosures concerning supply chain finance programs
  • Key considerations for companies as they transition from audit season to proxy season

For more information on these and related topics:


FASB Project Update: Improvements to Income Tax Disclosures

Statement on Amendments to Regulation S-P, Cybersecurity Risk Management, and Amendments to Regulation SCI

Buy Now, Pay Later: Rise of the Supplier Finance Program

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 22 Mar 2023 10:58:55 -0500 Embark Embark 681 In this week’s AM Now, Embarkers Adam Olsen and Matt Fisser tackle::


  • The FASB’s proposed enhancements to income tax disclosures
  • The SEC’s recently proposed three rules related to cybersecurity and data breaches
  • The IASB accelerating standards on disclosures concerning supply chain finance programs
  • Key considerations for companies as they transition from audit season to proxy season

For more information on these and related topics:


FASB Project Update: Improvements to Income Tax Disclosures

Statement on Amendments to Regulation S-P, Cybersecurity Risk Management, and Amendments to Regulation SCI

Buy Now, Pay Later: Rise of the Supplier Finance Program

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Raising Green for Green – Accounting for Sustainability-Linked Debt 49 49 Raising Green for Green – Accounting for Sustainability-Linked Debt full 3cfcd5e2-cc92-44d1-87c4-2b8c94c196fb https://share.transistor.fm/s/e63acd4a In this episode of Accounting Matters, Embarkers Adam Olsen and Zac Smith zoom in on sustainability-linked debt, how it works, why it exists, and the potential complications it might cause for accounting teams. So pull up a chair and have a listen!


For more information on sustainability and ESG-related topics:


ESG Reporting Best Practices: Implementation & Beyond

Effective ESG Leadership: A Competitive Advantage That’s Tough to Beat

Why ESG Is So Important to Your Organization's Future


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of Accounting Matters, Embarkers Adam Olsen and Zac Smith zoom in on sustainability-linked debt, how it works, why it exists, and the potential complications it might cause for accounting teams. So pull up a chair and have a listen!


For more information on sustainability and ESG-related topics:


ESG Reporting Best Practices: Implementation & Beyond

Effective ESG Leadership: A Competitive Advantage That’s Tough to Beat

Why ESG Is So Important to Your Organization's Future


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 20 Mar 2023 08:08:21 -0500 Embark Embark 1957 In this episode of Accounting Matters, Embarkers Adam Olsen and Zac Smith zoom in on sustainability-linked debt, how it works, why it exists, and the potential complications it might cause for accounting teams. So pull up a chair and have a listen!


For more information on sustainability and ESG-related topics:


ESG Reporting Best Practices: Implementation & Beyond

Effective ESG Leadership: A Competitive Advantage That’s Tough to Beat

Why ESG Is So Important to Your Organization's Future


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 3.14: Silicon Valley & Signature Bank Crises, AICPA Updates on Audits Standard & Digital Assets AM Now EP 3.14: Silicon Valley & Signature Bank Crises, AICPA Updates on Audits Standard & Digital Assets bonus c479fa7e-f6bd-4eee-ad12-07f39c6a7369 https://share.transistor.fm/s/285f328f In this particularly timely episode of AM Now, Embarkers Adam Olsen and Nicole Harger roll up their sleeves to discuss:


  • The recent banking crises, ASC 275, FDIC insurance, risk management, and other areas finance leaders should know in light of the events around SVB & Signature Bank
  • Auditing standard and digital asset updates from the AICPA  by way of SAS 149 and its Digital Assets Practice Aid

For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

ASC 275—Risks and Uncertainties

SAS 149 New Group Audits Standard

AICPA Digital Assets Practice Aid

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this particularly timely episode of AM Now, Embarkers Adam Olsen and Nicole Harger roll up their sleeves to discuss:


  • The recent banking crises, ASC 275, FDIC insurance, risk management, and other areas finance leaders should know in light of the events around SVB & Signature Bank
  • Auditing standard and digital asset updates from the AICPA  by way of SAS 149 and its Digital Assets Practice Aid

For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

ASC 275—Risks and Uncertainties

SAS 149 New Group Audits Standard

AICPA Digital Assets Practice Aid

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 15 Mar 2023 03:00:00 -0500 Embark Embark 435 In this particularly timely episode of AM Now, Embarkers Adam Olsen and Nicole Harger roll up their sleeves to discuss:


  • The recent banking crises, ASC 275, FDIC insurance, risk management, and other areas finance leaders should know in light of the events around SVB & Signature Bank
  • Auditing standard and digital asset updates from the AICPA  by way of SAS 149 and its Digital Assets Practice Aid

For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

ASC 275—Risks and Uncertainties

SAS 149 New Group Audits Standard

AICPA Digital Assets Practice Aid

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 3.07: Non-GAAP measures, A.I. and accounting intersect, and IFRS Sustainability Symposium AM Now EP 3.07: Non-GAAP measures, A.I. and accounting intersect, and IFRS Sustainability Symposium bonus dbf9abc2-b8bf-4709-a217-25d4f1b39fec https://share.transistor.fm/s/3d69c590 In this episode of your favorite weekly accounting & finance podcast, AM Now hosts Adam Olsen and Matt Fisser discuss:


  • The SEC’s continued focus on non-GAAP measures
  • Artificial intelligence’s potential in capital allocation decisions for investors
  • The recent IFRS Sustainability Symposium, the ISSB and their standards   


So join in on the party, shall you?


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

SEC: Non-GAAP Financial Measures

ISSB Updates

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of your favorite weekly accounting & finance podcast, AM Now hosts Adam Olsen and Matt Fisser discuss:


  • The SEC’s continued focus on non-GAAP measures
  • Artificial intelligence’s potential in capital allocation decisions for investors
  • The recent IFRS Sustainability Symposium, the ISSB and their standards   


So join in on the party, shall you?


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

SEC: Non-GAAP Financial Measures

ISSB Updates

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 08 Mar 2023 03:00:00 -0600 Embark Embark 426 In this episode of your favorite weekly accounting & finance podcast, AM Now hosts Adam Olsen and Matt Fisser discuss:


  • The SEC’s continued focus on non-GAAP measures
  • Artificial intelligence’s potential in capital allocation decisions for investors
  • The recent IFRS Sustainability Symposium, the ISSB and their standards   


So join in on the party, shall you?


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

SEC: Non-GAAP Financial Measures

ISSB Updates

Connect with Embark on: 


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Executive Clawbacks: How the SEC Ruling Impacts Compensation 48 48 Executive Clawbacks: How the SEC Ruling Impacts Compensation full 26997d5f-10f8-43b2-aca1-38285621642d https://share.transistor.fm/s/b15f77b9 Join Embarkers Adam Olsen, Zac Smith, and Chase Anderson for a hearty conversation on the recent “executive clawback” ruling from the SEC. They discuss the rule itself, where “Big R” and “Little r” restatements fit into the mix, and what it all means for corporate accounting and leadership teams. So pull up a chair and have a listen!


For more information on executive clawbacks and related topics:


Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation

Methods for a Summary of Misstatements: Iron Curtain vs. Rollover Approach

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Zac Smith, and Chase Anderson for a hearty conversation on the recent “executive clawback” ruling from the SEC. They discuss the rule itself, where “Big R” and “Little r” restatements fit into the mix, and what it all means for corporate accounting and leadership teams. So pull up a chair and have a listen!


For more information on executive clawbacks and related topics:


Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation

Methods for a Summary of Misstatements: Iron Curtain vs. Rollover Approach

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 06 Mar 2023 03:00:00 -0600 Embark Embark 2199 Join Embarkers Adam Olsen, Zac Smith, and Chase Anderson for a hearty conversation on the recent “executive clawback” ruling from the SEC. They discuss the rule itself, where “Big R” and “Little r” restatements fit into the mix, and what it all means for corporate accounting and leadership teams. So pull up a chair and have a listen!


For more information on executive clawbacks and related topics:


Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation

Methods for a Summary of Misstatements: Iron Curtain vs. Rollover Approach

Best Practices for Choosing & Maintaining a Stock Comp Plan


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 2.28: Inflation’s Impact on Corporate Accounting, FASB and CPA Updates, ISSB Standards AM Now EP 2.28: Inflation’s Impact on Corporate Accounting, FASB and CPA Updates, ISSB Standards bonus 20dcd149-6861-4f51-a3c0-d6a20a99f921 https://share.transistor.fm/s/421357e1 In this week’s AM Now, Embarkers Adam Olsen and Nicole Harger look at the recent inflation report from the US Department of Commerce, the interest rate environment, and how they can impact impairment and valuation analyses, cash flow, MD&A disclosures, and more. The dynamic duo also touch on FASB website enhancements, CPA licensure education requirements, and the recent move from the ISSB on solidifying its initial sustainability reporting standards. So join the fun!


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

Cash Flow Worksheet Template, Basics, & Best Practices


Connect with Embark on:

Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> In this week’s AM Now, Embarkers Adam Olsen and Nicole Harger look at the recent inflation report from the US Department of Commerce, the interest rate environment, and how they can impact impairment and valuation analyses, cash flow, MD&A disclosures, and more. The dynamic duo also touch on FASB website enhancements, CPA licensure education requirements, and the recent move from the ISSB on solidifying its initial sustainability reporting standards. So join the fun!


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

Cash Flow Worksheet Template, Basics, & Best Practices


Connect with Embark on:

Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 01 Mar 2023 13:27:05 -0600 Embark Embark 478 In this week’s AM Now, Embarkers Adam Olsen and Nicole Harger look at the recent inflation report from the US Department of Commerce, the interest rate environment, and how they can impact impairment and valuation analyses, cash flow, MD&A disclosures, and more. The dynamic duo also touch on FASB website enhancements, CPA licensure education requirements, and the recent move from the ISSB on solidifying its initial sustainability reporting standards. So join the fun!


For more information on these and related topics:


ESG Reporting Best Practices: Implementation & Beyond

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

Cash Flow Worksheet Template, Basics, & Best Practices


Connect with Embark on:

Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No AM Now EP 2.21: PCAOB Crypto Oversight, SEC Proposed Custody Rule Changes AM Now EP 2.21: PCAOB Crypto Oversight, SEC Proposed Custody Rule Changes bonus 100b1d5c-2ed2-4952-a9c5-f7a03daeab99 https://share.transistor.fm/s/71f2b1fe Join Embarkers Adam Olsen and Matt Fisser for this week’s AM Now episode, where they’re taking a dive into PCAOB oversight (or lack thereof) of crypto assets in the FTX aftermath, as well as the SEC revisiting the so-called Custody Rule.


For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Lack of Crypto Audit Regulation Raises Questions About PCAOB Authority

SEC Proposes Enhanced Safeguarding Rule for Registered Investment Advisers


Connect with Embark on:


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen and Matt Fisser for this week’s AM Now episode, where they’re taking a dive into PCAOB oversight (or lack thereof) of crypto assets in the FTX aftermath, as well as the SEC revisiting the so-called Custody Rule.


For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Lack of Crypto Audit Regulation Raises Questions About PCAOB Authority

SEC Proposes Enhanced Safeguarding Rule for Registered Investment Advisers


Connect with Embark on:


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 22 Feb 2023 11:26:57 -0600 Embark Embark 455 Join Embarkers Adam Olsen and Matt Fisser for this week’s AM Now episode, where they’re taking a dive into PCAOB oversight (or lack thereof) of crypto assets in the FTX aftermath, as well as the SEC revisiting the so-called Custody Rule.


For more information on these and related topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Lack of Crypto Audit Regulation Raises Questions About PCAOB Authority

SEC Proposes Enhanced Safeguarding Rule for Registered Investment Advisers


Connect with Embark on:


Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Buy Now, Pay Later: Rise of the Supplier Finance Program 47 47 Buy Now, Pay Later: Rise of the Supplier Finance Program full bcfad140-c9bb-4e6a-a2a1-c644c8698c62 https://share.transistor.fm/s/dd3dd652 Nothing like a hearty supplier finance arrangement to make a well-meaning accountant’s eyes glaze over a bit, huh? Well, as Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss in this Accounting Matters episode, these programs can be a benefit to all parties involved, with the latest guidance update just increasing transparency around them. In other words, there’s nothing to fear but fear itself. And snakes. But certainly not these arrangements.


For more information on supplier finance programs and related topics:


ASU 2022-04, Liabilities—Supplier Finance Programs

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Nothing like a hearty supplier finance arrangement to make a well-meaning accountant’s eyes glaze over a bit, huh? Well, as Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss in this Accounting Matters episode, these programs can be a benefit to all parties involved, with the latest guidance update just increasing transparency around them. In other words, there’s nothing to fear but fear itself. And snakes. But certainly not these arrangements.


For more information on supplier finance programs and related topics:


ASU 2022-04, Liabilities—Supplier Finance Programs

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 20 Feb 2023 02:00:00 -0600 Embark Embark 1393 Nothing like a hearty supplier finance arrangement to make a well-meaning accountant’s eyes glaze over a bit, huh? Well, as Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss in this Accounting Matters episode, these programs can be a benefit to all parties involved, with the latest guidance update just increasing transparency around them. In other words, there’s nothing to fear but fear itself. And snakes. But certainly not these arrangements.


For more information on supplier finance programs and related topics:


ASU 2022-04, Liabilities—Supplier Finance Programs

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> accounting, finance, business No A.M. Now | FASB updates, SEC & comp clawbacks, and more | 2/15/23 A.M. Now | FASB updates, SEC & comp clawbacks, and more | 2/15/23 bonus 0bc0971e-c2d1-4e42-af65-338980af8130 https://share.transistor.fm/s/54e57375 It’s a busy time for accounting peeps. In this episode of AM Now, Embarkers Adam Olsen and Nicole Harger discuss:

  • Recent FASB news regarding crypto accounting and a future ASU
  • More FASB updates on the common control lease arrangement project
  • The executive clawback rule from the SEC and what it means for registrants

For more information on these topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Accounting for and Disclosure of Crypto Assets Project Update

Common Control Arrangements Project Update

Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> It’s a busy time for accounting peeps. In this episode of AM Now, Embarkers Adam Olsen and Nicole Harger discuss:

  • Recent FASB news regarding crypto accounting and a future ASU
  • More FASB updates on the common control lease arrangement project
  • The executive clawback rule from the SEC and what it means for registrants

For more information on these topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Accounting for and Disclosure of Crypto Assets Project Update

Common Control Arrangements Project Update

Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 16 Feb 2023 13:11:54 -0600 Embark Embark 321 It’s a busy time for accounting peeps. In this episode of AM Now, Embarkers Adam Olsen and Nicole Harger discuss:

  • Recent FASB news regarding crypto accounting and a future ASU
  • More FASB updates on the common control lease arrangement project
  • The executive clawback rule from the SEC and what it means for registrants

For more information on these topics:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Accounting for and Disclosure of Crypto Assets Project Update

Common Control Arrangements Project Update

Statement on Final Rules Regarding Clawbacks of Erroneously Awarded Compensation


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> accounting, finance, business No Restatements Pt. 2: Evaluating Accounting Errors When Things Go Sideways 46 46 Restatements Pt. 2: Evaluating Accounting Errors When Things Go Sideways full 99d69c01-0abd-42a3-9eb3-0c6e8fb4a1ae https://share.transistor.fm/s/a0f0ae01 Accounting doesn’t always go smoothly. Errors can and do happen, even for the most veteran of accountants, CFOs, and companies. So what do you do when mistakes join the reporting party? That’s exactly what Adam Olsen, Zac Smith, and Nicole Harger discuss in this second episode of our Accounting Matters series on restatements. So turn it up!


For more information on accounting errors, financial reporting, and related topics:


ASC 250—Accounting Changes and Error Corrections

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate

5 Struggles To Overcome Around Year-End Financial Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Accounting doesn’t always go smoothly. Errors can and do happen, even for the most veteran of accountants, CFOs, and companies. So what do you do when mistakes join the reporting party? That’s exactly what Adam Olsen, Zac Smith, and Nicole Harger discuss in this second episode of our Accounting Matters series on restatements. So turn it up!


For more information on accounting errors, financial reporting, and related topics:


ASC 250—Accounting Changes and Error Corrections

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate

5 Struggles To Overcome Around Year-End Financial Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 06 Feb 2023 11:16:29 -0600 Embark Embark 2013 In this second episode of our two-fer on restatements, we look at the guidance and some best practices for those moments when an accounting error rears its ugly head. In this second episode of our two-fer on restatements, we look at the guidance and some best practices for those moments when an accounting error rears its ugly head. accounting, finance, business No Restatements Pt. 1: Navigating Accounting Changes 45 45 Restatements Pt. 1: Navigating Accounting Changes full 447f49d2-94ff-4579-8532-16d19d55790e https://share.transistor.fm/s/41cc4d4c GAAP isn’t set in stone. It’s dynamic, just like the business environment itself. So when there’s a change in accounting principles, you need to adapt to them. In this episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss that process and what it means when you’re trying to close the books.


For more information on accounting changes, financial reporting, and related topics:


ASC 250—Accounting Changes and Error Corrections

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate

5 Struggles To Overcome Around Year-End Financial Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> GAAP isn’t set in stone. It’s dynamic, just like the business environment itself. So when there’s a change in accounting principles, you need to adapt to them. In this episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss that process and what it means when you’re trying to close the books.


For more information on accounting changes, financial reporting, and related topics:


ASC 250—Accounting Changes and Error Corrections

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate

5 Struggles To Overcome Around Year-End Financial Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 23 Jan 2023 03:00:00 -0600 Embark Embark 2027 In this episode, we discuss what constitutes a change in accounting principle and, even more importantly, what to do about them when you’re trying to close the books. In this episode, we discuss what constitutes a change in accounting principle and, even more importantly, what to do about them when you’re trying to close the books. accounting, finance, business No Tackling Your First-Year Audit 44 44 Tackling Your First-Year Audit full 0217ab6d-d8be-4e45-998b-6fe20a5f3349 https://share.transistor.fm/s/1776dbc6 Audits don’t give CFOs and their teams the warm and fuzzies. That’s especially true for a first-year audit, where unfamiliarity can quickly crank the anxiety up to eleven. But that’s why you should pull up a chair and have a listen to this latest episode of the Accounting Matters Podcast, where Embarkers Adam Olsen, Zac Smith, and Dawna Boone give you the lay of the audit land.


For more information on financial statement audits and related topics:


Financial Statement Audit: Tips & Insights on Tackling Your First-Year Audit

The Differences Between an AICPA Audit and PCAOB Audit

Continuous Auditing Is the Value Creating Risk Detector CFOs Dream About


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Audits don’t give CFOs and their teams the warm and fuzzies. That’s especially true for a first-year audit, where unfamiliarity can quickly crank the anxiety up to eleven. But that’s why you should pull up a chair and have a listen to this latest episode of the Accounting Matters Podcast, where Embarkers Adam Olsen, Zac Smith, and Dawna Boone give you the lay of the audit land.


For more information on financial statement audits and related topics:


Financial Statement Audit: Tips & Insights on Tackling Your First-Year Audit

The Differences Between an AICPA Audit and PCAOB Audit

Continuous Auditing Is the Value Creating Risk Detector CFOs Dream About


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 09 Jan 2023 11:00:01 -0600 Embark Embark 1771 In this episode, our Embarkers walk you through the preparation process for your first-year audit so you know what to expect going in. In this episode, our Embarkers walk you through the preparation process for your first-year audit so you know what to expect going in. accounting, finance, business No AICPA & CIMA Conference Highlights: ESG AICPA & CIMA Conference Highlights: ESG bonus b2f4c68a-49dd-4b5c-bf37-bf943dbf480a https://share.transistor.fm/s/149566b8 This isn’t the first time we’ve discussed ESG on the Accounting Matters podcast, and it definitely won’t be the last. Our attendance at the 2022 AICPA & CIMA conference only confirmed the hyper-relevance of this essential topic, where ESG was top-of-mind throughout the three days. So join us for this special episode as Embarkers Adam Olsen and Robbie Sundberg discuss everything they heard about ESG reporting and, most importantly, what it means for your reporting going forward.


For more information on ESG reporting:


ESG Reporting Best Practices: Implementation & Beyond

Effective ESG Leadership: A Competitive Advantage That’s Tough to Beat

Why ESG Is So Important to Your Organization's Future


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> This isn’t the first time we’ve discussed ESG on the Accounting Matters podcast, and it definitely won’t be the last. Our attendance at the 2022 AICPA & CIMA conference only confirmed the hyper-relevance of this essential topic, where ESG was top-of-mind throughout the three days. So join us for this special episode as Embarkers Adam Olsen and Robbie Sundberg discuss everything they heard about ESG reporting and, most importantly, what it means for your reporting going forward.


For more information on ESG reporting:


ESG Reporting Best Practices: Implementation & Beyond

Effective ESG Leadership: A Competitive Advantage That’s Tough to Beat

Why ESG Is So Important to Your Organization's Future


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Fri, 30 Dec 2022 04:00:00 -0600 Embark Embark 1202 ESG was the belle of the ball at the recent AICPA & CIMA conference. In this episode, we discuss what we heard about ESG reporting and what it means for your company. ESG was the belle of the ball at the recent AICPA & CIMA conference. In this episode, we discuss what we heard about ESG reporting and what it means for your company. accounting, finance, business No AICPA & CIMA Conference Highlights: Crypto, Digital Assets, and Digitalization AICPA & CIMA Conference Highlights: Crypto, Digital Assets, and Digitalization bonus d190783e-36d2-45cc-8e42-35439bcc8b19 https://share.transistor.fm/s/056d6fe2 So, digital assets – cryptocurrencies, in particular – are having a bit of a moment right now, aren’t they? This volatility only creates an avalanche of questions around accounting and reporting for crypto from CFOs and their teams. That’s why Embarkers Adam Olsen and Donald Thomas are spilling the beans on what they heard on this important topic at the recent AICPA & CIMA conference. So join in on the fun!


For more information on accounting for digital assets:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

AICPA Accounting for and Auditing of Digital Assets Practice Aid 


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> So, digital assets – cryptocurrencies, in particular – are having a bit of a moment right now, aren’t they? This volatility only creates an avalanche of questions around accounting and reporting for crypto from CFOs and their teams. That’s why Embarkers Adam Olsen and Donald Thomas are spilling the beans on what they heard on this important topic at the recent AICPA & CIMA conference. So join in on the fun!


For more information on accounting for digital assets:


Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

AICPA Accounting for and Auditing of Digital Assets Practice Aid 


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Thu, 29 Dec 2022 04:00:00 -0600 Embark Embark 1105 Join us as we discuss key takeaways from the recent AICPA & CIMA conference, this time on quality financial reporting and what that exactly means for companies. Join us as we discuss key takeaways from the recent AICPA & CIMA conference, this time on quality financial reporting and what that exactly means for companies. accounting, finance, business No AICPA & CIMA Conference Highlights: Cybersecurity AICPA & CIMA Conference Highlights: Cybersecurity bonus f25c8054-d744-4e77-9a1e-ad06b63e3d83 https://share.transistor.fm/s/f353002a When it comes to reporting, there aren’t too many topics more relevant for CFOs and their teams than cybersecurity. That’s why Embarkers Adam Olsen and Chase Anderson sat to discuss what they heard on this critical topic during the recent AICPA & CIMA conference, including:

Improved reporting and transparency for financial statement users

  • Materiality, both quantitative and qualitative
  • The evolution of cybersecurity and risks
  • SEC cyber proposals
  • And more!

For more information on cybersecurity and related topics:


SOX Compliance Requirements, Controls & Audits: Revisiting Sarbanes-Oxley at 20

Effective Internal Audit Procedures Strengthen Your Cybersecurity

Cybersecurity for Accounting & Finance Leaders


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> When it comes to reporting, there aren’t too many topics more relevant for CFOs and their teams than cybersecurity. That’s why Embarkers Adam Olsen and Chase Anderson sat to discuss what they heard on this critical topic during the recent AICPA & CIMA conference, including:

Improved reporting and transparency for financial statement users

  • Materiality, both quantitative and qualitative
  • The evolution of cybersecurity and risks
  • SEC cyber proposals
  • And more!

For more information on cybersecurity and related topics:


SOX Compliance Requirements, Controls & Audits: Revisiting Sarbanes-Oxley at 20

Effective Internal Audit Procedures Strengthen Your Cybersecurity

Cybersecurity for Accounting & Finance Leaders


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Wed, 28 Dec 2022 04:00:00 -0600 Embark Embark 1213 Takeaways from the 2022 AICPA & CIMA conference on cybersecurity, particularly the disclosure aspects of cybersecurity risks and policies for companies. Takeaways from the 2022 AICPA & CIMA conference on cybersecurity, particularly the disclosure aspects of cybersecurity risks and policies for companies. accounting, finance, business No AICPA & CIMA Conference Highlights: FASB Priorities AICPA & CIMA Conference Highlights: FASB Priorities bonus 48d45fc8-36de-4722-95d4-e664012f67f3 https://share.transistor.fm/s/9e1f79a9 FASB. GAAP. Technical accounting. That’s the language accountants speak, so it’s no wonder the 2022 AICPA & CIMA conference focused on FASB priorities. Therefore, it just makes sense for Embarkers Adam Olsen and Nicole Harger to share everything they heard about the FASB’s crowded upcoming agenda during the conference. So join us for a discussion on critical topics like:

  • The FASB’s standard-setting process
  • Accounting for crypto assets
  • Disaggregation and transparency
  • FASB and IASB convergence
  • And so much more!

For more information on the FASB and technical accounting solutions:


FASB Technical Agenda

IASB-FASB Convergence

Embark’s Financial Accounting Advisory Services


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> FASB. GAAP. Technical accounting. That’s the language accountants speak, so it’s no wonder the 2022 AICPA & CIMA conference focused on FASB priorities. Therefore, it just makes sense for Embarkers Adam Olsen and Nicole Harger to share everything they heard about the FASB’s crowded upcoming agenda during the conference. So join us for a discussion on critical topics like:

  • The FASB’s standard-setting process
  • Accounting for crypto assets
  • Disaggregation and transparency
  • FASB and IASB convergence
  • And so much more!

For more information on the FASB and technical accounting solutions:


FASB Technical Agenda

IASB-FASB Convergence

Embark’s Financial Accounting Advisory Services


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Tue, 27 Dec 2022 04:00:00 -0600 Embark Embark 1145 It wouldn’t be an AICPA conference without something on FASB priorities. So join us as we discuss what we heard on the FASB front at this year’s AICPA & CIMA conference. It wouldn’t be an AICPA conference without something on FASB priorities. So join us as we discuss what we heard on the FASB front at this year’s AICPA & CIMA conference. accounting, finance, business No AICPA & CIMA Conference Highlights: SEC Priorities AICPA & CIMA Conference Highlights: SEC Priorities bonus 66674045-38a9-4c4d-a14f-1c6b49fb5df6 https://share.transistor.fm/s/2b606155 Want to know what the SEC is prioritizing on the reporting front in the near and longer-term future? Or the advice it has to offer companies right now? Then join Embarkers Adam Olsen and Jana Gregory as they discuss key takeaways from the AICPA & CIMA conference, including:

  • The role of the SEC
  • Regulations
  • Transparency for investors
  • MD&A
  • Non-GAAP measurements
  • Pay vs performance
  • And so much more!

For more information on SEC reporting and related topics:


Get to Know SEC Reporting Requirements: Forms, Disclosures, and More

SEC Disclosure Updates & Simplifications: What You Need To Know

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Want to know what the SEC is prioritizing on the reporting front in the near and longer-term future? Or the advice it has to offer companies right now? Then join Embarkers Adam Olsen and Jana Gregory as they discuss key takeaways from the AICPA & CIMA conference, including:

  • The role of the SEC
  • Regulations
  • Transparency for investors
  • MD&A
  • Non-GAAP measurements
  • Pay vs performance
  • And so much more!

For more information on SEC reporting and related topics:


Get to Know SEC Reporting Requirements: Forms, Disclosures, and More

SEC Disclosure Updates & Simplifications: What You Need To Know

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 26 Dec 2022 04:00:00 -0600 Embark Embark 1685 A discussion on some of our biggest takeaways from the recent AICPA & CIMA conference, this time on SEC priorities going forward. A discussion on some of our biggest takeaways from the recent AICPA & CIMA conference, this time on SEC priorities going forward. accounting, finance, business No AICPA & CIMA Conference Highlights: Quality Financial Reporting AICPA & CIMA Conference Highlights: Quality Financial Reporting bonus 07523807-2c18-4f1b-b879-b43ccd7448ef https://share.transistor.fm/s/907516c1 In this special edition of the Accounting Matters podcast, Embarkers Adam Olsen and Nicole Harger dive into all things financial reporting. Specifically, they discuss:

  • The importance of financial reporting & transparency during economic uncertainty
  • Accounting estimates/judgments impacted by uncertainty
  • Disclosures, today and going forward
  • Rising expectations around disaggregation
  • Direct method cash flow statements
  • And so much more!

For more information on financial reporting and related topics:


Public Company Financial Reporting & Disclosure Requirements

Why You Shouldn't Report From Your ERP

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this special edition of the Accounting Matters podcast, Embarkers Adam Olsen and Nicole Harger dive into all things financial reporting. Specifically, they discuss:

  • The importance of financial reporting & transparency during economic uncertainty
  • Accounting estimates/judgments impacted by uncertainty
  • Disclosures, today and going forward
  • Rising expectations around disaggregation
  • Direct method cash flow statements
  • And so much more!

For more information on financial reporting and related topics:


Public Company Financial Reporting & Disclosure Requirements

Why You Shouldn't Report From Your ERP

10 Reasons Your Financial Reporting Is Too Slow Or Inaccurate


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Fri, 23 Dec 2022 04:00:00 -0600 Embark Embark 1173 Join us as we discuss key takeaways from the recent AICPA & CIMA conference, this time on quality financial reporting and what that exactly means for companies. Join us as we discuss key takeaways from the recent AICPA & CIMA conference, this time on quality financial reporting and what that exactly means for companies. accounting, finance, business No Accounting and Reporting During Uncertain Economic Times 43 43 Accounting and Reporting During Uncertain Economic Times full 8c9826fd-ad71-4cbc-9b6f-afd69094b893 https://share.transistor.fm/s/d6fb2d13 Global pandemic. The Great Resignation. Decades-high inflation. Geo-political strife. The last few years have been, in a word – trying. But as we discuss in this latest Accounting Matters episode, businesses don’t have the option of sitting on their hands and hoping for the best. So join Embarkers Adam Olsen, Zac Smith, and James Durrenburger for a look at the many ways economic uncertainty impacts a company’s accounting and reporting. 


For more information on accounting and reporting during economic uncertainty:


Accounting for the Impairment of Long Lived Assets: Testing, Examples & More

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

The Accounting & Finance Roadmap for Distressed Companies


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Global pandemic. The Great Resignation. Decades-high inflation. Geo-political strife. The last few years have been, in a word – trying. But as we discuss in this latest Accounting Matters episode, businesses don’t have the option of sitting on their hands and hoping for the best. So join Embarkers Adam Olsen, Zac Smith, and James Durrenburger for a look at the many ways economic uncertainty impacts a company’s accounting and reporting. 


For more information on accounting and reporting during economic uncertainty:


Accounting for the Impairment of Long Lived Assets: Testing, Examples & More

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

The Accounting & Finance Roadmap for Distressed Companies


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 06 Dec 2022 02:00:00 -0600 Embark Embark 2733 Join us for a roundtable discussion on the many ways uncertainty has impacted businesses in recent years, and how that uncertainty affects accounting and reporting. Join us for a roundtable discussion on the many ways uncertainty has impacted businesses in recent years, and how that uncertainty affects accounting and reporting. accounting, finance, business No Accounting Impacts of Natural Disasters: Expect the Unexpected 42 42 Accounting Impacts of Natural Disasters: Expect the Unexpected full 70b3fb6f-af70-4542-a35b-fd8a681f2e96 https://share.transistor.fm/s/2be92554 The laundry list of things that can go bump in the financial night for businesses is long and terrifying. That’s why your company needs to understand how to proceed when everything seems upside down. So join Embarkers Adam Olsen, Zac Smith, and Lou Port for an in-depth discussion on what a company might face on the accounting front when the unthinkable happens.


For more information on accounting for natural disasters and related topics:


Accounting for the Impairment of Long Lived Assets: Testing, Examples & More

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

Enterprise Risk Management Framework: Insights & Tips From the ERM Frontlines


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> The laundry list of things that can go bump in the financial night for businesses is long and terrifying. That’s why your company needs to understand how to proceed when everything seems upside down. So join Embarkers Adam Olsen, Zac Smith, and Lou Port for an in-depth discussion on what a company might face on the accounting front when the unthinkable happens.


For more information on accounting for natural disasters and related topics:


Accounting for the Impairment of Long Lived Assets: Testing, Examples & More

Goodwill Impairment Testing Guide, Examples, & Accounting Tips

Enterprise Risk Management Framework: Insights & Tips From the ERM Frontlines


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 21 Nov 2022 03:00:00 -0600 Embark Embark 2678 The last few years have taught us to expect the unexpected. So join us for a look at accounting for natural disasters and ensure your business knows what to do when the unthinkable happens. The last few years have taught us to expect the unexpected. So join us for a look at accounting for natural disasters and ensure your business knows what to do when the unthinkable happens. accounting, finance, business No Let’s Get Digital – Decrypting Digital Assets 41 41 Let’s Get Digital – Decrypting Digital Assets full d320e5a5-5553-4899-b5fe-e201b7889d52 https://share.transistor.fm/s/99f683e0 Bitcoin, Ethereum, NFTs, Blockchain – accounting for today’s world of digital assets is a migraine waiting to happen. That is, unless you have the right experts leading the way. Enter Adam Olsen, Zac Smith, and Matt Fisser, three Embarkers who just happen to possess that very expertise. So join us for this incredibly informative episode as we cover basic definitions and concepts, what the SEC and GAAP have to say on the topic, and so much more!


For more information on accounting for digital assets:


ASC 350 Intangibles—Goodwill and Other

It’s Time to Talk About Cryptocurrency and Digital Asset Accounting

Cryptocurrency and Digital Asset Accounting

Blockchain and Digital Assets (AICPA)


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Bitcoin, Ethereum, NFTs, Blockchain – accounting for today’s world of digital assets is a migraine waiting to happen. That is, unless you have the right experts leading the way. Enter Adam Olsen, Zac Smith, and Matt Fisser, three Embarkers who just happen to possess that very expertise. So join us for this incredibly informative episode as we cover basic definitions and concepts, what the SEC and GAAP have to say on the topic, and so much more!


For more information on accounting for digital assets:


ASC 350 Intangibles—Goodwill and Other

It’s Time to Talk About Cryptocurrency and Digital Asset Accounting

Cryptocurrency and Digital Asset Accounting

Blockchain and Digital Assets (AICPA)


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 07 Nov 2022 03:00:00 -0600 Embark Embark 2572 If you thought crypto and other digital assets were confusing enough, try accounting for them! Good thing we just devoted this entire episode to that very topic. If you thought crypto and other digital assets were confusing enough, try accounting for them! Good thing we just devoted this entire episode to that very topic. accounting, finance, business No To Fair Value or Not to Fair Value? That Is the Question. 40 40 To Fair Value or Not to Fair Value? That Is the Question. full 09ae1d4c-97a7-464b-85a6-ff19cb01a325 https://share.transistor.fm/s/427a2a60 You didn’t think we were done with fair value after our “Fair & Square – Accounting for Fair Value Measurements” episode, did you? Au Contraire, Mon Frere. Now, Embarkers Adam Olsen, Zac Smith, and Matt Schwartz are cranking it up to 11 by bringing ASC 825 and accounting for fair value options into the mix. So get comfy because some primo insights and best practices are heading your way.


For more information on fair value and related topics:


ASC 825–Financial Instruments

ASC 820–Fair Value Measurement

Accounting for Convertible Instruments: New Convertible Debt Standard & More


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> You didn’t think we were done with fair value after our “Fair & Square – Accounting for Fair Value Measurements” episode, did you? Au Contraire, Mon Frere. Now, Embarkers Adam Olsen, Zac Smith, and Matt Schwartz are cranking it up to 11 by bringing ASC 825 and accounting for fair value options into the mix. So get comfy because some primo insights and best practices are heading your way.


For more information on fair value and related topics:


ASC 825–Financial Instruments

ASC 820–Fair Value Measurement

Accounting for Convertible Instruments: New Convertible Debt Standard & More


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 24 Oct 2022 02:00:00 -0500 Embark Embark 1855 In the latest episode of the Accounting Matters podcast, our three Embarkers tackle ASC 825 and accounting for the ever-perplexing fair value option. So join us! In the latest episode of the Accounting Matters podcast, our three Embarkers tackle ASC 825 and accounting for the ever-perplexing fair value option. So join us! accounting, finance, business No Accounting for Temporary Equity – Here Today, Gone Tomorrow 39 39 Accounting for Temporary Equity – Here Today, Gone Tomorrow full 5f0f9821-1f64-43ee-8248-2cbf9e20bc64 https://share.transistor.fm/s/1f8e8f17 While temporary – or mezzanine – equity isn’t exactly fodder for salacious headlines, it’s still an important topic for SEC registrants (and certain private businesses). But what exactly is it? And what does the guidance in ASC 480 say about these ‘tweener redeemables? That’s exactly what Embarkers Adam Olsen, Zac Smith, and Michael Landers discuss in this episode of our Accounting Matters podcast. So join us!


For more information on accounting for temporary equity and related topics:


ASC 480–Distinguishing Liabilities from Equity

ASC 815–Derivatives and Hedging

Accounting for Convertible Instruments: New Convertible Debt Standard & More


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> While temporary – or mezzanine – equity isn’t exactly fodder for salacious headlines, it’s still an important topic for SEC registrants (and certain private businesses). But what exactly is it? And what does the guidance in ASC 480 say about these ‘tweener redeemables? That’s exactly what Embarkers Adam Olsen, Zac Smith, and Michael Landers discuss in this episode of our Accounting Matters podcast. So join us!


For more information on accounting for temporary equity and related topics:


ASC 480–Distinguishing Liabilities from Equity

ASC 815–Derivatives and Hedging

Accounting for Convertible Instruments: New Convertible Debt Standard & More


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Tue, 11 Oct 2022 10:00:00 -0500 Embark Embark 2003 Join us for a lively chat on all things temporary equity, including what it is, who it impacts, why the SEC deems it important, and how companies should account for it. Join us for a lively chat on all things temporary equity, including what it is, who it impacts, why the SEC deems it important, and how companies should account for it. accounting, finance, business No It’s a Liability, It’s Equity, It’s ASC 480 (Part 2) 38 38 It’s a Liability, It’s Equity, It’s ASC 480 (Part 2) full db979d65-327e-406d-9687-125b19e86596 https://share.transistor.fm/s/04de4c14 Wrapping up our two-part discussion on ASC 480 and debt vs. equity capitalization, Embarkers Adam Olsen, Zac Smith, and Nicole Harger roll up their sleeves for an in-depth conversation on the three distinct instrument classes in the guidance. Have questions about redeemable financial instruments, repurchase obligations, or obligations to issue a variable number of shares? Then you came to the right place! So dig in!


For more information on ASC 480 and related topics:


ASC 480–Distinguishing Liabilities from Equity

SPAC Warrants: What the SEC Statement Means for Accounting and Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Wrapping up our two-part discussion on ASC 480 and debt vs. equity capitalization, Embarkers Adam Olsen, Zac Smith, and Nicole Harger roll up their sleeves for an in-depth conversation on the three distinct instrument classes in the guidance. Have questions about redeemable financial instruments, repurchase obligations, or obligations to issue a variable number of shares? Then you came to the right place! So dig in!


For more information on ASC 480 and related topics:


ASC 480–Distinguishing Liabilities from Equity

SPAC Warrants: What the SEC Statement Means for Accounting and Reporting


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Tue, 27 Sep 2022 02:00:00 -0500 Embark Embark 1869 In this second and final part of our ASC 480 miniseries, the team takes a deep dive into each of the standard’s three instrument classes. So buckle up for some learning! In this second and final part of our ASC 480 miniseries, the team takes a deep dive into each of the standard’s three instrument classes. So buckle up for some learning! accounting, finance, business No It’s a Liability, It’s Equity, It’s ASC 480 (Part 1) 37 37 It’s a Liability, It’s Equity, It’s ASC 480 (Part 1) full 91785d92-da4a-40dd-ae67-edf0b1708212 https://share.transistor.fm/s/766d3601 Join Embarkers Adam Olsen, Zac Smith, and Julie Avellanet for a peek into the complicated, often error-prone world of ASC 480 and reporting on debt vs. equity capitalization. We’ll break down the many moving parts involved, what the guidance specifically addresses, and discuss ASC 480’s general requirements. Whether you’re a go-getter startup or a grizzled veteran of an organization, ASC 480 is relevant, essential, and complex. So pull up a seat and join in on the convo!


For more information on ASC 480 and related topics:


ASC 480–Distinguishing Liabilities from Equity

SPAC Warrants: What the SEC Statement Means for Accounting and Reporting

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Zac Smith, and Julie Avellanet for a peek into the complicated, often error-prone world of ASC 480 and reporting on debt vs. equity capitalization. We’ll break down the many moving parts involved, what the guidance specifically addresses, and discuss ASC 480’s general requirements. Whether you’re a go-getter startup or a grizzled veteran of an organization, ASC 480 is relevant, essential, and complex. So pull up a seat and join in on the convo!


For more information on ASC 480 and related topics:


ASC 480–Distinguishing Liabilities from Equity

SPAC Warrants: What the SEC Statement Means for Accounting and Reporting

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 12 Sep 2022 02:00:00 -0500 Embark Embark 1560 In this episode, Embark’s team tackles the age-old, complex process of differentiating between debt and equity capitalization for financial reporting. In this episode, Embark’s team tackles the age-old, complex process of differentiating between debt and equity capitalization for financial reporting. accounting, finance, business No The Scoop on Valuations, Pt. 1: ASC 805 and You 36 36 The Scoop on Valuations, Pt. 1: ASC 805 and You full cc57fc9f-84eb-4cc6-9f27-425d80a8cf64 https://share.transistor.fm/s/2bc10408 Join Embarkers Adam Olsen, Will Carroll, and John Erickson as they dive into ASC 805 and all things business combinations. Want to learn how business combos differ from asset transactions? Or are you looking for some useful insights and tips on points like consideration, allocation, reconciliation, and implications to stay aware of? Then find a quiet spot and turn up the volume because they’re heading your way!


For more information on valuation, business combinations, and related topics:


ASC 805–Business Combinations

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

When to Engage with a Valuation Services Provider


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Will Carroll, and John Erickson as they dive into ASC 805 and all things business combinations. Want to learn how business combos differ from asset transactions? Or are you looking for some useful insights and tips on points like consideration, allocation, reconciliation, and implications to stay aware of? Then find a quiet spot and turn up the volume because they’re heading your way!


For more information on valuation, business combinations, and related topics:


ASC 805–Business Combinations

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

When to Engage with a Valuation Services Provider


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 29 Aug 2022 01:00:00 -0500 Embark Embark 1554 In this episode, Embark’s valuation experts walk you through ASC 805 and all the pertinent GAAP goodness on business combinations. In this episode, Embark’s valuation experts walk you through ASC 805 and all the pertinent GAAP goodness on business combinations. accounting, finance, business No Fair & Square – Accounting for Fair Value Measurements 35 35 Fair & Square – Accounting for Fair Value Measurements full cebf574c-f10e-44f7-b4e4-03151f43802a https://share.transistor.fm/s/6699614b Join Embarkers Adam Olsen and Matt Schwartz for a discussion on fair value measurements in this episode of Accounting Matters. Sure, it doesn’t often make headlines, but fair value is oh-so important to the balance sheet, financial reporting as a whole, and the accurate, transparent information investors need. If you’re looking for insights, maybe even some best practices, on accounting for fair value measurements, you’ve come to the right place.


For more information on accounting for fair value measurements and related topics:


ASC 820–Fair Value Measurement

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen and Matt Schwartz for a discussion on fair value measurements in this episode of Accounting Matters. Sure, it doesn’t often make headlines, but fair value is oh-so important to the balance sheet, financial reporting as a whole, and the accurate, transparent information investors need. If you’re looking for insights, maybe even some best practices, on accounting for fair value measurements, you’ve come to the right place.


For more information on accounting for fair value measurements and related topics:


ASC 820–Fair Value Measurement

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 15 Aug 2022 02:00:00 -0500 Embark Embark 2298 In this episode, Embark’s GAAP gurus shine the spotlight on all things fair value, why it’s so integral to reporting, and what the evolving standards say about the topic. In this episode, Embark’s GAAP gurus shine the spotlight on all things fair value, why it’s so integral to reporting, and what the evolving standards say about the topic. accounting, finance, business No Accounting for Profit Interest Awards 2: Navigating the GAAP Highway 34 34 Accounting for Profit Interest Awards 2: Navigating the GAAP Highway full 8eb5175d-04fb-4d5f-b337-82071f7b4708 https://share.transistor.fm/s/9ac78a7d Join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this second episode of the Accounting Matters podcast on accounting for profit interest awards. This go around, we take a look at the differences between the relevant guidance – ASC 710 and 718 – where and when each might apply, as well as a few best practices for good measure.


For more information on accounting for profit interest awards and compensation:


Best Practices for Choosing & Maintaining a Stock Comp Plan

ASC 710 Compensation–General

ASC 718 Compensation–Stock Compensation


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this second episode of the Accounting Matters podcast on accounting for profit interest awards. This go around, we take a look at the differences between the relevant guidance – ASC 710 and 718 – where and when each might apply, as well as a few best practices for good measure.


For more information on accounting for profit interest awards and compensation:


Best Practices for Choosing & Maintaining a Stock Comp Plan

ASC 710 Compensation–General

ASC 718 Compensation–Stock Compensation


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 01 Aug 2022 02:00:00 -0500 Embark Embark 1323 In our second episode on profit interest awards, the Embark team discusses the differences between ASC 710 and 718 and, most importantly, when to apply them. In our second episode on profit interest awards, the Embark team discusses the differences between ASC 710 and 718 and, most importantly, when to apply them. accounting, finance, business No Accounting for Profit Interest Awards: Ensure Your Good Deed Goes Unpunished 33 33 Accounting for Profit Interest Awards: Ensure Your Good Deed Goes Unpunished full 6e3cfefb-c679-4647-b6bb-1658548502cd https://share.transistor.fm/s/97d4d3a7 In this episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss accounting for profit interest awards, what GAAP has to say about them, and why they’re gaining in popularity these days. Done right and profit interest awards can be a win-win. Done wrong and they’re an accounting standards migraine waiting to happen…so listen closely!


For more information on accounting for profit interest awards and compensation:


Best Practices for Choosing & Maintaining a Stock Comp Plan

ASC 710 Compensation–General

ASC 718 Compensation–Stock Compensation


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss accounting for profit interest awards, what GAAP has to say about them, and why they’re gaining in popularity these days. Done right and profit interest awards can be a win-win. Done wrong and they’re an accounting standards migraine waiting to happen…so listen closely!


For more information on accounting for profit interest awards and compensation:


Best Practices for Choosing & Maintaining a Stock Comp Plan

ASC 710 Compensation–General

ASC 718 Compensation–Stock Compensation


Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 18 Jul 2022 02:00:00 -0500 Embark Embark 1610 Join our team of GAAP gurus for a look at profit interest awards, why they’re gaining steam in this crazy labor market, and what the accounting standards say about them. Join our team of GAAP gurus for a look at profit interest awards, why they’re gaining steam in this crazy labor market, and what the accounting standards say about them. accounting, finance, business No Accounting for Stock Warrants – Not As Scary As You Might Think 32 32 Accounting for Stock Warrants – Not As Scary As You Might Think full f1318abd-a654-4cf6-9981-8680432904be https://share.transistor.fm/s/bbd99a5f Join us for a demystifying episode of the Accounting Matters podcast as Embarkers Adam Olsen, Zac Smith, and Julie Avellanet take a closer look at accounting for stock warrants. Yes, warrants can be a bit confusing at first glance, even for veteran accountants. But as you’ll find out, their bark is usually worse than their bite.


For more information on warrants and equity accounting:


ASC 718: Compensation–Stock Compensation

Equity Accounting Transaction Considerations and Other Complexities

ASU 2020-06 and You: Simplifying Accounting for Convertible Instruments


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join us for a demystifying episode of the Accounting Matters podcast as Embarkers Adam Olsen, Zac Smith, and Julie Avellanet take a closer look at accounting for stock warrants. Yes, warrants can be a bit confusing at first glance, even for veteran accountants. But as you’ll find out, their bark is usually worse than their bite.


For more information on warrants and equity accounting:


ASC 718: Compensation–Stock Compensation

Equity Accounting Transaction Considerations and Other Complexities

ASU 2020-06 and You: Simplifying Accounting for Convertible Instruments


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 27 Jun 2022 02:00:00 -0500 Embark Embark 2196 In this episode of Accounting Matters, our team of experts takes a look at an often misunderstood, sometimes feared corner of GAAP – accounting for stock warrants. In this episode of Accounting Matters, our team of experts takes a look at an often misunderstood, sometimes feared corner of GAAP – accounting for stock warrants. accounting, finance, business No Say Goodbye to Manual Processes with Alteryx and Automated Accounting 31 31 Say Goodbye to Manual Processes with Alteryx and Automated Accounting full 311c35e5-1a3b-4d1a-899d-85c0ff193ef0 https://share.transistor.fm/s/1742c854 Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love.


For more information on Alteryx and automation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love.


For more information on Alteryx and automation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 13 Jun 2022 02:00:00 -0500 Embark Embark 1682 In this episode, we discuss the benefits of automating accounting with Alteryx, how it differs from Excel, as well as Alteryx implementation best practices. In this episode, we discuss the benefits of automating accounting with Alteryx, how it differs from Excel, as well as Alteryx implementation best practices. accounting, finance, business No Embark’s ESG Series: Social & Governance 30 30 Embark’s ESG Series: Social & Governance full 5f2cc300-d327-4ecf-9684-54c9a48f88ae https://share.transistor.fm/s/d1fbff5a The S&G sides of ESG – social & governance – might not get the same headlines as that E, but wield just as mighty a sword as their environmental cousin. So join Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, Fabian Garavito, and Caroline Willet for a closer look at these less-heralded but oh-so-important parts of your organization’s ESG strategy.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> The S&G sides of ESG – social & governance – might not get the same headlines as that E, but wield just as mighty a sword as their environmental cousin. So join Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, Fabian Garavito, and Caroline Willet for a closer look at these less-heralded but oh-so-important parts of your organization’s ESG strategy.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 23 May 2022 02:00:00 -0500 Embark Embark 2093 Join Embark’s team of ESG experts for a detailed discussion on the social and governance components of ESG and how they might affect your organization. Join Embark’s team of ESG experts for a detailed discussion on the social and governance components of ESG and how they might affect your organization. accounting, finance, business No New Rules for SPACs – Fresh Looks for an Old Friend? 29 29 New Rules for SPACs – Fresh Looks for an Old Friend? full 1685765b-cf6e-4ced-b871-23b1eaf69a74 https://share.transistor.fm/s/aeda7c03 Join Embarkers Adam Olsen, Sarah Cage Richter, Chase Anderson, and Jana Gregory for a look at the current SPAC market, where it’s been trending lately, and how the proposed disclosure requirements from the SEC would impact reporting at the IPO and de-SPAC stages.


For more information on SPACs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Sarah Cage Richter, Chase Anderson, and Jana Gregory for a look at the current SPAC market, where it’s been trending lately, and how the proposed disclosure requirements from the SEC would impact reporting at the IPO and de-SPAC stages.


For more information on SPACs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 16 May 2022 02:00:00 -0500 Embark Embark 1803 In this episode, we discuss the SEC’s recently proposed new rules for SPACs and what the proposed disclosure requirements could mean for your company. In this episode, we discuss the SEC’s recently proposed new rules for SPACs and what the proposed disclosure requirements could mean for your company. accounting, finance, business No Embark’s ESG Series: Environmental, Part 2 28 28 Embark’s ESG Series: Environmental, Part 2 full f888ea59-271f-4e81-a9f3-4af9e01ea97a https://share.transistor.fm/s/2cbdcca7 Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Robby Sundberg for a deeper dive into the SEC’s proposed rules regarding ESG, existing reporting frameworks and guidelines, and a look at non-emission related ESG reporting matters as well.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Robby Sundberg for a deeper dive into the SEC’s proposed rules regarding ESG, existing reporting frameworks and guidelines, and a look at non-emission related ESG reporting matters as well.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 09 May 2022 02:00:00 -0500 Embark Embark 1604 In this second part of our two-fer on the environmental component of ESG, we focus on the recently proposed disclosures and reporting requirements from the SEC. In this second part of our two-fer on the environmental component of ESG, we focus on the recently proposed disclosures and reporting requirements from the SEC. accounting, finance, business No Embark’s ESG Series: Environmental, Part 1 27 27 Embark’s ESG Series: Environmental, Part 1 full 3c3e6d95-b61d-4a4c-af92-6bdc79fca9ab https://share.transistor.fm/s/905d9f89 Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Fabian Garavito for a dive into the “E” in ESG – environmental. It’s a new reality for organizations, one where metrics on greenhouse gas emissions and sustainability initiatives step into the reporting spotlight, making this episode a must-listen for companies strategizing their ESG future.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Fabian Garavito for a dive into the “E” in ESG – environmental. It’s a new reality for organizations, one where metrics on greenhouse gas emissions and sustainability initiatives step into the reporting spotlight, making this episode a must-listen for companies strategizing their ESG future.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 25 Apr 2022 02:00:00 -0500 Embark Embark 845 In this first of two parts on the environmental component of ESG, we discuss GHG emissions reporting, scopes, and the impact of sustainability measures on organizations. In this first of two parts on the environmental component of ESG, we discuss GHG emissions reporting, scopes, and the impact of sustainability measures on organizations. accounting, finance, business No ASU 2020-06: Your Accounting for Convertible Instruments BFF 26 26 ASU 2020-06: Your Accounting for Convertible Instruments BFF full dddaad0c-fbc5-4171-8e31-a79252443c1d https://share.transistor.fm/s/d924654d  In this bonus episode of our Accounting Matters podcast, Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger shine a spotlight on ASU 2020-06, discussing how and why it’s less complex than the previous guidance, as well as some adoption best practices for public and private companies.


For more information on accounting for convertible instruments:

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Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]>  In this bonus episode of our Accounting Matters podcast, Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger shine a spotlight on ASU 2020-06, discussing how and why it’s less complex than the previous guidance, as well as some adoption best practices for public and private companies.


For more information on accounting for convertible instruments:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Tue, 19 Apr 2022 02:00:00 -0500 Embark Embark 1680 Join Embark as we discuss the new guidance on accounting for convertible instruments, how it’s simpler than the previous guidance, and some adoption tips to boot. Join Embark as we discuss the new guidance on accounting for convertible instruments, how it’s simpler than the previous guidance, and some adoption tips to boot. accounting, finance, business No Embark’s ESG Series, Part 1: What’s ESG and Why Should You Care? 25 25 Embark’s ESG Series, Part 1: What’s ESG and Why Should You Care? full 5c6cd82a-793d-4a52-a8e7-4c2f6adbc3ed https://share.transistor.fm/s/e445cdf6 In this first episode of our podcast series on all things ESG, Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, and Fabian Garavito define the much-discussed acronym and, more importantly, why it’s going to be such a critical part of operations and reporting going forward.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this first episode of our podcast series on all things ESG, Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, and Fabian Garavito define the much-discussed acronym and, more importantly, why it’s going to be such a critical part of operations and reporting going forward.


For more information on ESG:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 11 Apr 2022 14:17:49 -0500 Embark Embark 1506 Join Embark’s ESG implementation team as they define and discuss ESG, why it’s such a hot button issue, and what makes it so critical to the future of your business. Join Embark’s ESG implementation team as they define and discuss ESG, why it’s such a hot button issue, and what makes it so critical to the future of your business. accounting, finance, business No Embark’s IPO Series, Part 5: After the IPO – What’s Next? 24 24 Embark’s IPO Series, Part 5: After the IPO – What’s Next? full 9f073f46-7d47-4869-9fde-e6ccfc5613af https://share.transistor.fm/s/43351556 In this fifth and final episode of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Chase Anderson shine a spotlight on an aspect of going public that too many companies take for granted – life after your IPO. Remember, the IPO process comes and goes, but public entity status is forever – in most cases. So join our team as we discuss critical post-IPO topics like:

  • Periodic reporting requirements for PBEs
  • Filer types and deadlines
  • 8-K requirements
  • Earnings guidance
  • SOX compliance
  • Ongoing ESG developments from the SEC
  • And more!

For more information on post-IPO requirements and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> In this fifth and final episode of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Chase Anderson shine a spotlight on an aspect of going public that too many companies take for granted – life after your IPO. Remember, the IPO process comes and goes, but public entity status is forever – in most cases. So join our team as we discuss critical post-IPO topics like:

  • Periodic reporting requirements for PBEs
  • Filer types and deadlines
  • 8-K requirements
  • Earnings guidance
  • SOX compliance
  • Ongoing ESG developments from the SEC
  • And more!

For more information on post-IPO requirements and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 28 Mar 2022 10:07:15 -0500 Embark Embark 2261 Embark’s team discusses the seemingly countless new requirements you’ll face after your IPO, from reporting deadlines to new developments like ESG. Embark’s team discusses the seemingly countless new requirements you’ll face after your IPO, from reporting deadlines to new developments like ESG. accounting, finance, business No Embark’s IPO Series, Part 4: Beyond the Financials – Other Registration Statement Matters 23 23 Embark’s IPO Series, Part 4: Beyond the Financials – Other Registration Statement Matters full dc568338-2772-4164-9583-445800d2a502 https://share.transistor.fm/s/057896fe There’s a whole other set of SEC requirements beyond your financial statements when going public, and they can be a real doozy if you’re not well-prepared going in. That’s why Embarkers Adam Olsen, Sarah Cage Richter, and Tyler Stage focused their attention on everything registration statement-related in this 4th episode of our IPO series, discussing critical topics like:

  • What a registration statement entails
  • Drafting and filing your registration statement
  • The SEC review and comment letter process
  • Common disclosure requirements, including MD&A, non-GAAP measures & pro formas
  • Smaller Reporting Company (SRC) registration statement relief
  • And more!

For more information on IPO financial reporting requirements and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> There’s a whole other set of SEC requirements beyond your financial statements when going public, and they can be a real doozy if you’re not well-prepared going in. That’s why Embarkers Adam Olsen, Sarah Cage Richter, and Tyler Stage focused their attention on everything registration statement-related in this 4th episode of our IPO series, discussing critical topics like:

  • What a registration statement entails
  • Drafting and filing your registration statement
  • The SEC review and comment letter process
  • Common disclosure requirements, including MD&A, non-GAAP measures & pro formas
  • Smaller Reporting Company (SRC) registration statement relief
  • And more!

For more information on IPO financial reporting requirements and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 14 Mar 2022 02:00:00 -0500 Embark Embark 1812 A behind-the-scenes look at drafting and filing your registration statement, the SEC review and comment letter process, common disclosure requirements, and more! A behind-the-scenes look at drafting and filing your registration statement, the SEC review and comment letter process, common disclosure requirements, and more! accounting, finance, business No Embark’s IPO Series, Part 3: Crunching the Numbers – Reporting Requirements & Issues 22 22 Embark’s IPO Series, Part 3: Crunching the Numbers – Reporting Requirements & Issues full a6b8716c-ad45-4789-96ea-13eb70590dda https://share.transistor.fm/s/77e3b9bd There’s a reason financial statement requirements are one of the most challenging undertakings on the road to an IPO – there’s a lot to them. A LOT. But have no fear because in this third part of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Jana Gregory roll up their sleeves for an in-depth conversation on the who, what, where, when, and why behind IPO financial statement requirements, including:


  • Determining your financial statement requirements
  • Defining and identifying registrants and predecessor companies
  • Carve-out financial statements
  • Audit requirements
  • SEC and US GAAP requirements
  • And more!


For more information on IPO financial reporting requirements and related topics:



Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> There’s a reason financial statement requirements are one of the most challenging undertakings on the road to an IPO – there’s a lot to them. A LOT. But have no fear because in this third part of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Jana Gregory roll up their sleeves for an in-depth conversation on the who, what, where, when, and why behind IPO financial statement requirements, including:


  • Determining your financial statement requirements
  • Defining and identifying registrants and predecessor companies
  • Carve-out financial statements
  • Audit requirements
  • SEC and US GAAP requirements
  • And more!


For more information on IPO financial reporting requirements and related topics:



Connect with Embark on:


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 28 Feb 2022 02:00:00 -0600 Embark Embark 2498 A detailed discussion on IPO financial statement requirements, common hiccups, and what makes reporting such a significant, imposing hurdle to clear. A detailed discussion on IPO financial statement requirements, common hiccups, and what makes reporting such a significant, imposing hurdle to clear. accounting, finance, business No Embark’s IPO Series, Part 2: Are You Ready? A Spotlight on IPO Readiness 21 21 Embark’s IPO Series, Part 2: Are You Ready? A Spotlight on IPO Readiness full bdd686b5-7239-4b69-8782-bebecfd73b51 https://share.transistor.fm/s/a8af9fcb Preparing for an IPO goes miles past ‘dotting every i and crossing every t.’ Or at least it should. Because the road to IPOville is full of twists, turns, potholes, and detours, a notion we discuss at length in this second episode of our IPO series. So join Embarkers Adam Olsen, Sarah Cage Richter, and Jason Larkin for a discussion on all things IPO readiness and ensuring your organization is ready for those bright public entity lights.


For more information on IPO readiness and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Preparing for an IPO goes miles past ‘dotting every i and crossing every t.’ Or at least it should. Because the road to IPOville is full of twists, turns, potholes, and detours, a notion we discuss at length in this second episode of our IPO series. So join Embarkers Adam Olsen, Sarah Cage Richter, and Jason Larkin for a discussion on all things IPO readiness and ensuring your organization is ready for those bright public entity lights.


For more information on IPO readiness and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 14 Feb 2022 02:00:00 -0600 Embark Embark 1441 In part two of Embark’s IPO series, we focus on the importance of a readiness assessment and the seemingly countless things to account for before ringing the bell. In part two of Embark’s IPO series, we focus on the importance of a readiness assessment and the seemingly countless things to account for before ringing the bell. accounting, finance, business No Embark’s IPO Series, Part 1: Get to Know the IPO 20 20 Embark’s IPO Series, Part 1: Get to Know the IPO full fa519079-4c7f-49d4-9104-ef844e0393e1 https://share.transistor.fm/s/cfdf4193 The IPO is one of the biggest, brightest, brashest stars in the financial galaxy, the fodder for countless movies, books, op-ed pieces, and confused grimaces. It’s that last one we’re targeting with this first of five episodes in our IPO series, where Embarkers Adam Olsen, Sarah Cage Richter, Jason Larkin, Chase Anderson, and Jana Gregory walk you through an IPO overview, discussing the basics every business must know before setting sail on the public entity seas.

  • What is an IPO? Why do companies go public?
  • The regulatory environment – The 1933 and 1934 Acts, SOX, and JOBS
  • Today’s IPO market – statistics, trends, ‘traditional’ vs. ‘alternative’ IPO paths
  • The different types of issuers and filers

For more information on the IPO process and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> The IPO is one of the biggest, brightest, brashest stars in the financial galaxy, the fodder for countless movies, books, op-ed pieces, and confused grimaces. It’s that last one we’re targeting with this first of five episodes in our IPO series, where Embarkers Adam Olsen, Sarah Cage Richter, Jason Larkin, Chase Anderson, and Jana Gregory walk you through an IPO overview, discussing the basics every business must know before setting sail on the public entity seas.

  • What is an IPO? Why do companies go public?
  • The regulatory environment – The 1933 and 1934 Acts, SOX, and JOBS
  • Today’s IPO market – statistics, trends, ‘traditional’ vs. ‘alternative’ IPO paths
  • The different types of issuers and filers

For more information on the IPO process and related topics:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 31 Jan 2022 02:00:00 -0600 Embark Embark 1923 An introductory dive into the IPO pool, discussing the overall process, regulatory demands, today’s IPO market, and the benefits of going public. An introductory dive into the IPO pool, discussing the overall process, regulatory demands, today’s IPO market, and the benefits of going public. accounting, finance, business No Demystifying the Cash Flow Statement: Be Not Afraid 19 19 Demystifying the Cash Flow Statement: Be Not Afraid full a7b19ebe-a21c-4f71-8ae9-e4ed9e7f9e71 https://share.transistor.fm/s/9124028e
Show notes: Usually overshadowed by its financial statement siblings – and often misunderstood – the cash flow statement serves as an essential bridge between your balance sheet and income statement. But it can also be an incredibly useful tool in gauging your company’s financial well-being and capital needs. So join Embarkers Adam Olsen, Sarah Cage-Richter, and Julie Avellanet as they walk you through the cash flow statement, the guidance in ASC 230, and some preparation best practices.


For more information on the cash flow statement and cash flow in general:

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Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]>
Show notes: Usually overshadowed by its financial statement siblings – and often misunderstood – the cash flow statement serves as an essential bridge between your balance sheet and income statement. But it can also be an incredibly useful tool in gauging your company’s financial well-being and capital needs. So join Embarkers Adam Olsen, Sarah Cage-Richter, and Julie Avellanet as they walk you through the cash flow statement, the guidance in ASC 230, and some preparation best practices.


For more information on the cash flow statement and cash flow in general:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 17 Jan 2022 01:00:00 -0600 Embark Embark 1774 A detailed walk through the cash flow statement, what the guidance in ASC 230 says, along with some cash flow preparation tips and insights. A detailed walk through the cash flow statement, what the guidance in ASC 230 says, along with some cash flow preparation tips and insights. accounting, finance, business No Accounting for Shiny New Software, Cloud, and Website Tech Costs 18 18 Accounting for Shiny New Software, Cloud, and Website Tech Costs full 16dadb41-c126-4823-b486-10839ddadad1 https://share.transistor.fm/s/f096266e It’s great that your company bought a bunch of new tech that’s going to drive your business forward. Accounting for the tech costs isn’t always great, though. Or fun. So to save you some headaches, join us for this episode of the Accounting Matters podcast as Embarkers Adam Olsen, Sarah Cage-Richter, and Julie Avellanet walk you through the sometimes labyrinth-like guidance around this important topic.


For more information on accounting for software costs, cloud computing, and website costs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> It’s great that your company bought a bunch of new tech that’s going to drive your business forward. Accounting for the tech costs isn’t always great, though. Or fun. So to save you some headaches, join us for this episode of the Accounting Matters podcast as Embarkers Adam Olsen, Sarah Cage-Richter, and Julie Avellanet walk you through the sometimes labyrinth-like guidance around this important topic.


For more information on accounting for software costs, cloud computing, and website costs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 03 Jan 2022 02:00:00 -0600 Embark Embark 2181 Making sense of the accounting guidance on technology costs, how it differs according to the type of tech, and some insights to keep you in the accounting clear. Making sense of the accounting guidance on technology costs, how it differs according to the type of tech, and some insights to keep you in the accounting clear. accounting, finance, business No Assets Held for Sale: Accounting for Your Blue-Light Special 17 17 Assets Held for Sale: Accounting for Your Blue-Light Special full 913705c0-29d2-4d7a-8bf3-39641c93e3ff https://share.transistor.fm/s/d7ed497c We’re in a holiday shopping groove right now, so there’s no better topic than accounting for assets held for sale. So join Embarkers Adam Olsen, Sarah Cage-Richter, and Nicole Harger for a look at what GAAP has to say about your accounting when you're having a red-tag sale on an asset or disposal group.


For more information on accounting for assets held for sale:

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]]> We’re in a holiday shopping groove right now, so there’s no better topic than accounting for assets held for sale. So join Embarkers Adam Olsen, Sarah Cage-Richter, and Nicole Harger for a look at what GAAP has to say about your accounting when you're having a red-tag sale on an asset or disposal group.


For more information on accounting for assets held for sale:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 13 Dec 2021 02:00:00 -0600 Embark Embark 2242 A look at accounting for assets held for sale and how this specific type of asset disposal has some specific rules under US GAAP. A look at accounting for assets held for sale and how this specific type of asset disposal has some specific rules under US GAAP. accounting, finance, business No Stock-Based Compensation Part 2: Sweat the ASC 718 Details 16 16 Stock-Based Compensation Part 2: Sweat the ASC 718 Details full ce59adde-45e4-4616-ac1d-a803cc5aa5af https://share.transistor.fm/s/3c2c821d Vesting schedules, expense recognition, financial reporting, software solutions, and so much more – there are a lot of nooks and crannies in stock comp accounting. That’s why Embark’s team of specialists – Adam Olsen, Sarah Cage Richter, and James Durrenburger – continue the conversation with a closer look at the finer details of this perpetually essential topic with a blockbuster sequel episode.


For more information on lease modifications and remeasurements under stock-based compensation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Vesting schedules, expense recognition, financial reporting, software solutions, and so much more – there are a lot of nooks and crannies in stock comp accounting. That’s why Embark’s team of specialists – Adam Olsen, Sarah Cage Richter, and James Durrenburger – continue the conversation with a closer look at the finer details of this perpetually essential topic with a blockbuster sequel episode.


For more information on lease modifications and remeasurements under stock-based compensation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 28 Nov 2021 18:00:00 -0600 Embark Embark 1619 In part two, we take a deeper dive into the nuances of accounting for stock-based awards, ASC 718, and provide some pro tips from our team of experts. In part two, we take a deeper dive into the nuances of accounting for stock-based awards, ASC 718, and provide some pro tips from our team of experts. accounting, finance, business No Stock-Based Compensation Part 1: An Overview – Happy People, Compliant Financials 15 15 Stock-Based Compensation Part 1: An Overview – Happy People, Compliant Financials full 77714f19-e88a-4d60-8347-8cc5d09c9b4f https://share.transistor.fm/s/6b4e401d We all know why companies use stock-based compensation – to supercharge their talent strategy and incentivize performance and loyalty. But as Embarkers Adam Olsen, Sarah Cage Richter, and James Durrenburger discuss in this first episode of a two-part series, there are a few areas that can make accounting for them pretty tricky, including:

  • Which stock-based arrangements fall under the scope of the guidance in ASC 718?
  • Measuring the awards using the fair-value based method
  • Vesting considerations and conditions
  • Classifying awards on the balance sheet

For more information on lease modifications and remeasurements under stock-based compensation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> We all know why companies use stock-based compensation – to supercharge their talent strategy and incentivize performance and loyalty. But as Embarkers Adam Olsen, Sarah Cage Richter, and James Durrenburger discuss in this first episode of a two-part series, there are a few areas that can make accounting for them pretty tricky, including:

  • Which stock-based arrangements fall under the scope of the guidance in ASC 718?
  • Measuring the awards using the fair-value based method
  • Vesting considerations and conditions
  • Classifying awards on the balance sheet

For more information on lease modifications and remeasurements under stock-based compensation:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 14 Nov 2021 18:00:00 -0600 Embark Embark 1585 In this first episode of a two-parter, we review ASC 718, Stock Compensation, and accounting for these potential difference-makers for your talent acquisition and retention. In this first episode of a two-parter, we review ASC 718, Stock Compensation, and accounting for these potential difference-makers for your talent acquisition and retention. accounting, finance, business No ASC 842 Lease Modifications & Remeasurements: No Time to Rest Post-Adoption 14 14 ASC 842 Lease Modifications & Remeasurements: No Time to Rest Post-Adoption full 68dd7bcf-e64d-4c30-8d0e-bbf18fc83426 https://share.transistor.fm/s/10ca1af5 Ready to bid good riddance to ASC 842 after adoption? Not so fast, our friend. With possibly never-ending – literally – lease modifications and remeasurements, 842 is in no way a ‘set it and forget it’ standard. So join Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger for a closer look at what post-adoption ASC 842 compliance might look like for your company and team.


For more information on lease modifications and remeasurements under ASC 842:


Insights & Best Practices for Restructuring Accounting

COVID 19, Lease Accounting, & the Impact of the Coronavirus Pandemic

ASC 842, Leases


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Ready to bid good riddance to ASC 842 after adoption? Not so fast, our friend. With possibly never-ending – literally – lease modifications and remeasurements, 842 is in no way a ‘set it and forget it’ standard. So join Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger for a closer look at what post-adoption ASC 842 compliance might look like for your company and team.


For more information on lease modifications and remeasurements under ASC 842:


Insights & Best Practices for Restructuring Accounting

COVID 19, Lease Accounting, & the Impact of the Coronavirus Pandemic

ASC 842, Leases


Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 31 Oct 2021 18:00:00 -0500 Embark Embark 2118 With lease modifications and remeasurements lurking in the future, adoption’s only the first in a continuing series of responsibilities under ASC 842. With lease modifications and remeasurements lurking in the future, adoption’s only the first in a continuing series of responsibilities under ASC 842. accounting, finance, business No IPO Accounting & Reporting: Common Potholes, Detours & Road Hazards 13 13 IPO Accounting & Reporting: Common Potholes, Detours & Road Hazards full f34b7ab1-b9a8-40f8-abb9-f6e6a919bcae https://share.transistor.fm/s/655f4fea Whether you’re following a traditional path or an alternative one like a SPAC, the IPO road is filled with twists, turns, and new responsibilities, especially around accounting and reporting. So join hosts Adam Olsen, Sarah Cage Richter, and Embark’s Dallas Market President Jason Larkin for an overview of some of the more complex and challenging areas you should prepare for, including:

  • Segment reporting
  • Earnings per share (EPS)
  • Non-GAAP measures
  • Management discussion and analysis (MD&A)
  • Business combinations & pro forma information
  • Stock-based compensation and “cheap stock”
  • Comment letter process

For more information on IPO accounting and reporting considerations:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Whether you’re following a traditional path or an alternative one like a SPAC, the IPO road is filled with twists, turns, and new responsibilities, especially around accounting and reporting. So join hosts Adam Olsen, Sarah Cage Richter, and Embark’s Dallas Market President Jason Larkin for an overview of some of the more complex and challenging areas you should prepare for, including:

  • Segment reporting
  • Earnings per share (EPS)
  • Non-GAAP measures
  • Management discussion and analysis (MD&A)
  • Business combinations & pro forma information
  • Stock-based compensation and “cheap stock”
  • Comment letter process

For more information on IPO accounting and reporting considerations:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 17 Oct 2021 18:00:00 -0500 Embark Embark 2435 In this episode, we discuss some of the more common challenges companies face on the road to IPOville, including some key insights and tips. In this episode, we discuss some of the more common challenges companies face on the road to IPOville, including some key insights and tips. accounting, finance, business No Contingent Consideration: Striking a Deal on Future Performance 12 12 Contingent Consideration: Striking a Deal on Future Performance full db979a59-a271-4c12-a9d5-7954bf44e732 https://share.transistor.fm/s/05046ab1 When buyers and sellers don’t completely see eye-to-eye about future performance – and the purchase price – at closing, contingent consideration can save the day. However, accounting for it is another matter. So join hosts Adam Olsen, Sarah Cage Richter, and Embark resident guru Nicole Harger for a discussion on earnouts, where they cover areas like:

  • What is contingent consideration?
  • Common types of contingent consideration
  • Advantages and disadvantages of earn-outs for buyers and sellers
  • Tips and insights on constructing earn-out arrangements
  • Classifying and subsequently accounting for earn-outs

For more information on contingent consideration:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> When buyers and sellers don’t completely see eye-to-eye about future performance – and the purchase price – at closing, contingent consideration can save the day. However, accounting for it is another matter. So join hosts Adam Olsen, Sarah Cage Richter, and Embark resident guru Nicole Harger for a discussion on earnouts, where they cover areas like:

  • What is contingent consideration?
  • Common types of contingent consideration
  • Advantages and disadvantages of earn-outs for buyers and sellers
  • Tips and insights on constructing earn-out arrangements
  • Classifying and subsequently accounting for earn-outs

For more information on contingent consideration:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 10 Oct 2021 18:00:00 -0500 Embark Embark 2391 We take a closer look at contingent consideration in this episode, aka earn-outs, from both a buyer and seller’s perspective. We take a closer look at contingent consideration in this episode, aka earn-outs, from both a buyer and seller’s perspective. accounting, finance, business No Lessor Accounting Isn't Always Lesser Accounting 11 11 Lessor Accounting Isn't Always Lesser Accounting full 8ea64812-f070-4bc3-9fc2-e3237cbcc059 https://share.transistor.fm/s/e284ac63 Lessors have feelings, too. It’s hard to tell, though, at least with all of the attention lessees receive in the ASC 842 fervor. But we’re bucking trends in this episode of Accounting Matters, where co-hosts Adam Olsen and Sarah Cage Richter are joined by Embark’s National Quality Senior Manager Julie Avellanet for a hearty discussion on lessor considerations under the new lease accounting standard, covering topics like:

  • Lease classification tests and areas where prior classification outcomes may differ
  • Contract consideration allocations and applying the available expedient
  • Variable lease payments in sales-type leases and recently issued ASU 2021-05
  • Collectibility matters and impacts to income recognition
  • Increased lessor disclosure requirements

For more information on lessor accounting:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Lessors have feelings, too. It’s hard to tell, though, at least with all of the attention lessees receive in the ASC 842 fervor. But we’re bucking trends in this episode of Accounting Matters, where co-hosts Adam Olsen and Sarah Cage Richter are joined by Embark’s National Quality Senior Manager Julie Avellanet for a hearty discussion on lessor considerations under the new lease accounting standard, covering topics like:

  • Lease classification tests and areas where prior classification outcomes may differ
  • Contract consideration allocations and applying the available expedient
  • Variable lease payments in sales-type leases and recently issued ASU 2021-05
  • Collectibility matters and impacts to income recognition
  • Increased lessor disclosure requirements

For more information on lessor accounting:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 03 Oct 2021 18:00:00 -0500 Embark Embark 2348 We’re putting lessors under a much-deserved lease accounting spotlight in this episode as we discuss technical considerations for lessors under ASC 842. We’re putting lessors under a much-deserved lease accounting spotlight in this episode as we discuss technical considerations for lessors under ASC 842. accounting, finance, business No Accounting for Goodwill: Past, Present, and Future 10 10 Accounting for Goodwill: Past, Present, and Future full a00f8a77-d128-44ac-ac29-beea3be9ff22 https://share.transistor.fm/s/197aeb70 What exactly is goodwill? Depends on who you ask. US GAAP certainly has an opinion on goodwill and accounting for its impairment, one that continues to evolve. Given how relevant the topic is these days, we figured it’d be best for our Accounting Matters hosts, Adam Olsen and Sarah Cage Richter, to sit down with one of Embark’s resident gurus, Jason Larkin, to take a closer look at goodwill impairment, hitting on areas like:

  • What exactly is goodwill
  • Performing the qualitative or quantitative goodwill test
  • Insights on accounting for goodwill impairment
  • Recent GAAP changes and where the FASB might be heading next 

For more information on accounting for goodwill impairment:

Connect with Embark on:

]]> What exactly is goodwill? Depends on who you ask. US GAAP certainly has an opinion on goodwill and accounting for its impairment, one that continues to evolve. Given how relevant the topic is these days, we figured it’d be best for our Accounting Matters hosts, Adam Olsen and Sarah Cage Richter, to sit down with one of Embark’s resident gurus, Jason Larkin, to take a closer look at goodwill impairment, hitting on areas like:

  • What exactly is goodwill
  • Performing the qualitative or quantitative goodwill test
  • Insights on accounting for goodwill impairment
  • Recent GAAP changes and where the FASB might be heading next 

For more information on accounting for goodwill impairment:

Connect with Embark on:

]]> Mon, 27 Sep 2021 09:51:25 -0500 Embark Embark 2505 A roundtable on accounting for goodwill impairment, along with insights from Embark’s team of experts on both recent and future US GAAP changes. A roundtable on accounting for goodwill impairment, along with insights from Embark’s team of experts on both recent and future US GAAP changes. accounting, finance, business No Trigger Warning: Non-Financial Asset Impairments 9 9 Trigger Warning: Non-Financial Asset Impairments full 0c9ecc5e-f7ed-46ed-935a-5afc205b40cc https://share.transistor.fm/s/529ed710 PPE, right-of-use assets, intangibles, goodwill – we could go on but you get the idea. The vocabulary behind non-financial asset impairments is almost as expansive as the topic itself. So where do you even begin accounting for all it? And how? That’s the focus of this episode of Accounting Matters, where hosts Adam Olsen and Sarah Cage Richter are once again joined by fellow Embarker Jason Larkin to answer critical questions like:

  • What is a non-financial asset?
  • Which impairment models do you use? And when?
  • What’s a triggering event or a recoverability test?
  • How do you account for non-financial asset impairments? 

For more information on non-financial asset impairments:

Connect with Embark on:

]]> PPE, right-of-use assets, intangibles, goodwill – we could go on but you get the idea. The vocabulary behind non-financial asset impairments is almost as expansive as the topic itself. So where do you even begin accounting for all it? And how? That’s the focus of this episode of Accounting Matters, where hosts Adam Olsen and Sarah Cage Richter are once again joined by fellow Embarker Jason Larkin to answer critical questions like:

  • What is a non-financial asset?
  • Which impairment models do you use? And when?
  • What’s a triggering event or a recoverability test?
  • How do you account for non-financial asset impairments? 

For more information on non-financial asset impairments:

Connect with Embark on:

]]> Sun, 19 Sep 2021 18:00:00 -0500 Embark Embark 1683 Want to know about the types of non-financial assets, their impairment triggers, models, and what GAAP says about all of it? Then you came to the right podcast. Want to know about the types of non-financial assets, their impairment triggers, models, and what GAAP says about all of it? Then you came to the right podcast. accounting, finance, business No Carve-Out Financial Statements: Whittling Through the Complexities 8 8 Carve-Out Financial Statements: Whittling Through the Complexities full 94f3904d-a2a4-47ed-8c2d-0e02a2d38bc6 https://share.transistor.fm/s/509af46b If you’re looking for insights – or even a definition – on carve-out financial statements, don’t look to US GAAP because it’s slim pickings. That’s why there’s so much head scratching around carve-outs, which probably isn’t great if you have a transaction on the horizon. So join us as we welcome Embarker extraordinaire Chase Anderson for a deeper look into this oft-misunderstood but oh-so important accounting topic, discussing areas like:

What are carve-outs and what are they used for?

  • Exit strategies prompting the need for carve-outs
  • Common methodologies used for preparing carve-out financials
  • Insider tips on materiality considerations, audit documentation, team preparation, and more

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> If you’re looking for insights – or even a definition – on carve-out financial statements, don’t look to US GAAP because it’s slim pickings. That’s why there’s so much head scratching around carve-outs, which probably isn’t great if you have a transaction on the horizon. So join us as we welcome Embarker extraordinaire Chase Anderson for a deeper look into this oft-misunderstood but oh-so important accounting topic, discussing areas like:

What are carve-outs and what are they used for?

  • Exit strategies prompting the need for carve-outs
  • Common methodologies used for preparing carve-out financials
  • Insider tips on materiality considerations, audit documentation, team preparation, and more

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 12 Sep 2021 18:00:00 -0500 Embark Embark 2649 In this episode, we unriddle carve-out financials to provide a better understanding of what they are and why they’re so critical for IPOs and M&A. In this episode, we unriddle carve-out financials to provide a better understanding of what they are and why they’re so critical for IPOs and M&A. accounting, finance, business No Embedded Leases: Are They Hiding in Your Contracts? 7 7 Embedded Leases: Are They Hiding in Your Contracts? full 6d383880-3d00-45d4-9cbb-c7b4f907523f https://share.transistor.fm/s/45290752 Private companies are getting closer and closer (2022!) to the adoption deadline for the new lease accounting standard, ASC 842. That’s why we sat down with one of Embark’s lease accounting gurus, Ty Cotter, to discuss embedded leases in this episode of Accounting Matters, hitting on topics like:

  • Why embedded leases matter under the new leasing standard
  • Common contract types that may contain lease components
  • The definition of a lease under ASC 842
  • Accounting for lease and non-lease components in contracts

For more information on embedded leases:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Private companies are getting closer and closer (2022!) to the adoption deadline for the new lease accounting standard, ASC 842. That’s why we sat down with one of Embark’s lease accounting gurus, Ty Cotter, to discuss embedded leases in this episode of Accounting Matters, hitting on topics like:

  • Why embedded leases matter under the new leasing standard
  • Common contract types that may contain lease components
  • The definition of a lease under ASC 842
  • Accounting for lease and non-lease components in contracts

For more information on embedded leases:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 05 Sep 2021 18:00:00 -0500 Embark Embark 1941 Join us for a discussion on lease accounting under ASC 842, including insights and best practices on identifying and accounting for embedded leases. Join us for a discussion on lease accounting under ASC 842, including insights and best practices on identifying and accounting for embedded leases. accounting, finance, business No Segment Reporting 6 6 Segment Reporting full ff85b857-bbe6-4abe-9210-e76e92a72135 https://share.transistor.fm/s/c85ee8d1 Segment reporting is an inevitable accounting hurdle all companies must clear before going public, not to mention an ongoing maintenance and evaluation requirement for post-IPO organizations. That’s why we sat down with special Embarker guest Jason Larkin for a high-level discussion on this perpetually relevant subject, covering topics like:

  • The who, what, where, when, and why of segment reporting
  • Identification of operating segments and determination of reportable segments
  • Required segment reporting disclosures
  • Recurring SEC comments on segment reporting

For more information on Segment Reporting:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Segment reporting is an inevitable accounting hurdle all companies must clear before going public, not to mention an ongoing maintenance and evaluation requirement for post-IPO organizations. That’s why we sat down with special Embarker guest Jason Larkin for a high-level discussion on this perpetually relevant subject, covering topics like:

  • The who, what, where, when, and why of segment reporting
  • Identification of operating segments and determination of reportable segments
  • Required segment reporting disclosures
  • Recurring SEC comments on segment reporting

For more information on Segment Reporting:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 29 Aug 2021 18:00:00 -0500 Embark Embark 2631 A broad discussion across our team of experts on segment reporting and its perpetual significance for both pre and post-IPO companies. A broad discussion across our team of experts on segment reporting and its perpetual significance for both pre and post-IPO companies. accounting, finance, business No Business Combinations vs. Asset Acquisitions 5 5 Business Combinations vs. Asset Acquisitions full 3cc8d13b-705d-4823-b8f6-798e2c6ec4cd https://share.transistor.fm/s/5d7df427 Business combinations and asset acquisitions aren’t a tomayto-tomahto situation. This week, we expand on our previous episode on Business Combinations by sitting down with fellow Embarkers Mack Martinez and Krista Holland to discuss the critical differences between the transaction types, including:

  • Applying the “screen” test and definition of a business
  • Recognizing and measuring asset acquisitions under the cost accumulation model
  • Identifying key areas where accounting differences exist 
  • Highlighting ongoing FASB developments in the space

For more information on Business Combinations and Asset Acquisitions:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Business combinations and asset acquisitions aren’t a tomayto-tomahto situation. This week, we expand on our previous episode on Business Combinations by sitting down with fellow Embarkers Mack Martinez and Krista Holland to discuss the critical differences between the transaction types, including:

  • Applying the “screen” test and definition of a business
  • Recognizing and measuring asset acquisitions under the cost accumulation model
  • Identifying key areas where accounting differences exist 
  • Highlighting ongoing FASB developments in the space

For more information on Business Combinations and Asset Acquisitions:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Mon, 23 Aug 2021 12:43:35 -0500 Embark Embark 1922 A look at distinguishing between business combinations and asset acquisitions as well as insights on key accounting differences. A look at distinguishing between business combinations and asset acquisitions as well as insights on key accounting differences. accounting, finance, business No SPACs 4 4 SPACs full 12482948-afea-43e4-b4bf-945007630af0 https://share.transistor.fm/s/617abfae Even though SPACs seem to be everywhere these days, there’s still a lot of confusion over certain aspects of accounting for them. That’s why we sat down with fellow Embarker Sam Sorenson for a discussion on what SPACs require from accounting teams, including:

  • SPACs 101: History and the recent hype
  • Overview of the SPAC lifecycle
  • Common accounting and financial reporting issues for the target business
  • Target business audit considerations
  • Ongoing SEC requirements
  • And more!

For more information on SPACs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Even though SPACs seem to be everywhere these days, there’s still a lot of confusion over certain aspects of accounting for them. That’s why we sat down with fellow Embarker Sam Sorenson for a discussion on what SPACs require from accounting teams, including:

  • SPACs 101: History and the recent hype
  • Overview of the SPAC lifecycle
  • Common accounting and financial reporting issues for the target business
  • Target business audit considerations
  • Ongoing SEC requirements
  • And more!

For more information on SPACs:

Connect with Embark on:

Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

]]> Sun, 15 Aug 2021 18:00:00 -0500 Embark Embark 1960 An overview of what an accounting team should prepare for when a SPAC transaction is on the horizon. An overview of what an accounting team should prepare for when a SPAC transaction is on the horizon. accounting, finance, business No CECL (Current Expected Credit Loss) 3 3 CECL (Current Expected Credit Loss) full f3f3f72a-df0a-43e7-88f6-0e2ffc556804 https://share.transistor.fm/s/9e75a1fa The changes to the accounting for credit losses are some of the most significant we’ve seen in decades. In this episode, Accounting Matters discusses what the Current Expected Credit Loss (CECL) model involves and the high-level areas you need to stay aware of if you haven’t adopted the standard yet (we’re talking to you, private companies), including:

  • Who is impacted by CECL
  • What the CECL model might mean for your company

And be sure to stick around for a conversation with our special guests, Embark consultants Robby Sundberg and Caroline Willet, on what movie CECL would be and why. You won’t find that in the FASB standards.


For more information on CECL:

Connect with Embark on:

]]> The changes to the accounting for credit losses are some of the most significant we’ve seen in decades. In this episode, Accounting Matters discusses what the Current Expected Credit Loss (CECL) model involves and the high-level areas you need to stay aware of if you haven’t adopted the standard yet (we’re talking to you, private companies), including:

  • Who is impacted by CECL
  • What the CECL model might mean for your company

And be sure to stick around for a conversation with our special guests, Embark consultants Robby Sundberg and Caroline Willet, on what movie CECL would be and why. You won’t find that in the FASB standards.


For more information on CECL:

Connect with Embark on:

]]> Sun, 08 Aug 2021 18:00:00 -0500 Embark Embark 2353 A look at who the dramatic changes in the new credit losses standard affect and what it might mean for your company. A look at who the dramatic changes in the new credit losses standard affect and what it might mean for your company. accounting, finance, business No Business Combinations 2 2 Business Combinations full a98f345c-ae21-4d96-aeb0-8cc234b296bf https://share.transistor.fm/s/f3becf47 The accounting standard on Business Combinations, ASC 805, is one of the most complex and wide-ranging. This episode of Accounting Matters takes a look at this guidance and discusses the most important takeaways, including:

  • What is considered a business
  • Determining who acquired who and when
  • Mechanics of the purchase price allocation
  • Contingent consideration arrangements
  • And more!

For more information on Business Combinations:

Connect with Embark on:

]]> The accounting standard on Business Combinations, ASC 805, is one of the most complex and wide-ranging. This episode of Accounting Matters takes a look at this guidance and discusses the most important takeaways, including:

  • What is considered a business
  • Determining who acquired who and when
  • Mechanics of the purchase price allocation
  • Contingent consideration arrangements
  • And more!

For more information on Business Combinations:

Connect with Embark on:

]]> Sun, 01 Aug 2021 18:00:00 -0500 Embark Embark 2488 A high-level look at the many complexities in ASC 805, the Business Combinations standard. A high-level look at the many complexities in ASC 805, the Business Combinations standard. accounting, finance, business No Going Concern 1 1 Going Concern full 7b24effb-16bb-4a10-a19b-54c764d510a6 https://share.transistor.fm/s/d8568b69 Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. This week, Accounting Matters covers the basics of going concern, why it’s so relevant today, and walks through key areas, including:

  • Management assessments
  • Substantial doubt
  • Going concern disclosures
  • Auditor’s considerations

For more information on going concern:


https://www.fasb.org/resources/ccurl/599/128/ASU%202014-15.pdf


Connect with Embark on:

]]> Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. This week, Accounting Matters covers the basics of going concern, why it’s so relevant today, and walks through key areas, including:

  • Management assessments
  • Substantial doubt
  • Going concern disclosures
  • Auditor’s considerations

For more information on going concern:


https://www.fasb.org/resources/ccurl/599/128/ASU%202014-15.pdf


Connect with Embark on:

]]> Mon, 26 Jul 2021 04:00:00 -0500 Embark Embark 1927 Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. accounting, finance, business No Welcome to Accounting Matters Welcome to Accounting Matters trailer 842aca66-0cc1-4dea-b776-5535babdbf90 https://share.transistor.fm/s/1ba3106b What matters most to accountants and financial leadership these days? That’s Accounting Matters – a weekly discussion on today’s most significant accounting topics. So get to know our hosts, Adam Olsen and Nicole Harger from advisory firm Embark, and what you can expect from this weekly plunge into a new, essential accounting topic.


Embark's website

LinkedIn

Instagram

Twitter

Facebook


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> What matters most to accountants and financial leadership these days? That’s Accounting Matters – a weekly discussion on today’s most significant accounting topics. So get to know our hosts, Adam Olsen and Nicole Harger from advisory firm Embark, and what you can expect from this weekly plunge into a new, essential accounting topic.


Embark's website

LinkedIn

Instagram

Twitter

Facebook


Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.


]]> Mon, 19 Jul 2021 16:40:13 -0500 Embark Embark 128 What matters most to accountants and financial leadership these days? That’s Accounting Matters – a weekly discussion on today’s most significant accounting topics. What matters most to accountants and financial leadership these days? That’s Accounting Matters – a weekly discussion on today’s most significant accounting topics. accounting, finance, business No