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2024 SEC comment letter trends: Business combinations

This next episode of our 2024 SEC comment letter podcast miniseries discusses business combinations. 
Business combination accounting can be complex, …

1 year, 8 months ago

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Talking GHG: Practical insights on measuring scope 1 emissions

In the fourth episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 4: measure greenhouse gas…

1 year, 8 months ago

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2024 SEC comment letter trends: Revenue

In this next episode of our 2024 SEC comment letter miniseries, we discuss accounting for revenue. Revenue is the top line for a reason; it’s closely…

1 year, 8 months ago

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Talking GHG: Determining operational boundaries

In the third episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 3: determine operational b…

1 year, 8 months ago

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SEC comment letters – What’s trending in 2024

We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this …

1 year, 8 months ago

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Talking ESG and reducing GHG with a chief sustainability officer

This week, host Heather Horn is joined by a chief sustainability officer (CSO), whose impressive background in paleoclimate geology has propelled her…

1 year, 9 months ago

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Equity interest accounting – The measurement alternative and more

We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across…

1 year, 9 months ago

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Talking ESG: Can AI be sustainable?

At the intersection of two trending topics, AI and sustainability, there are a myriad of both costs and benefits to consider. Host Heather Horn is jo…

1 year, 9 months ago

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Applying the CECL model to financial asset credit losses

We continue our miniseries on loans and investments with a discussion of the current expected credit losses (CECL) impairment model, applicable to a …

1 year, 9 months ago

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Talking ESG: Revisiting ESG to enhance value and drive growth

The term “ESG” has been used for over two decades, including in this podcast miniseries title. Host Heather Horn sat down with guest Matt Sekol, Sust…

1 year, 9 months ago

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