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Talking ESG: Interoperability across multiple reporting frameworks

Companies subject to multiple sustainability reporting regulations are sorting through how best to meet each framework’s requirements in an effective…

1 year, 11 months ago

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Identifying embedded leases in your contracts

The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain …

1 year, 11 months ago

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Talking ESG: Building effective sustainability reporting governance

A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, hos…

1 year, 11 months ago

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Leasing real estate? What lessees need to know

In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-s…

1 year, 11 months ago

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Talking ESG: Role of the C-suite in sustainability reporting

While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in e…

2 years ago

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Leases: Brushing up on “day 2” accounting

We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, a…

2 years ago

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Talking ESG: Building sustainability reporting capacity

The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward …

2 years ago

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Lease classification – Finance or operating lease?

This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and…

2 years ago

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Asset acquisition accounting

We wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heath…

2 years ago

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Long-lived assets held for sale

We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived ass…

2 years ago

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