The proposal would allow issuers, broker-dealers, investment advisers, and others to deliver information to investors electronically without first obtaining affirmative consent.
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TOPICS
Accounting & reporting
FASB seeks comment on fair value reporting proposal
FASB published a proposed Accounting Standards Update to improve investment company financial reporting by amending how investment companies measure the fair value of an equity security that is subject to a contractual sale restriction.
How to handle increased enforcement of unclaimed property notices
Companies can respond to states’ changing enforcement of unclaimed property notices by applying these best practices.
PCAOB seeks comment on standard-setting and research
The PCAOB seeks public comment on future areas of focus for standard setting, building on the dialogue initiated earlier this year.
FASB seeks comment on hedge accounting guidance
FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate risk hedging and net investment hedging, and the other relates to guidance for certain market-return cash balance plans.
PCAOB seeks comment on proposed quality control amendments
The PCAOB issued for public comment a supplemental release regarding narrow, targeted proposed amendments to QC 1000, A Firm’s System of Quality Control, and related amendments to forms and the QC reporting rule.
SEC shares 3 goals in proposed 2026–2030 strategic plan
The commission is accepting comments on the draft through July 2.
SEC proposes rescission of climate disclosure rules
The proposal is the next formal step in the commission’s move away from historic rules it adopted in 2024.
GASB seeks new board member
The candidate selected for the part-time position will begin a five-year term in 2027.
FASAB seeks feedback on proposed practical expedient for embedded leases
Comments are requested by July 30 on a proposal that would allow reporting entities to apply a practical expedient to contracts or agreements that meet certain eligibility conditions.
FASB issues standard for clarifying environmental credit disclosures
FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.
SEC proposes semiannual reporting option for public companies
The long-standing requirement that public companies file a quarterly report with the SEC could give way to the option of reporting either on a quarterly or semiannual basis.
AICPA urges use of its stablecoin criteria in GENIUS Act rulemaking
A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging the AICPA’s established framework.
What finance must do to succeed in uncertainty
Control is no longer finance’s primary task. A World Bank vice president explains how strategic clarity, risk frameworks, flexible budgeting, and effective storytelling are redefining finance’s role in volatile times.
FASB publishes guidance on paid-in-kind dividends
FASB published an Accounting Standards Update that provides authoritative guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.
Fair value considerations for private credit providers and their investors
Learn about factors that private credit providers and investors should consider when estimating fair value.
US, South Africa renew mobility agreement
Professional accounting bodies in the United States and South Africa signed a renewed mutual recognition agreement to support cross-border practice between the countries.
GASB seeks feedback on idea of changing how it communicates GAAP
Based on stakeholder input, requested by the end of August, GASB may consider simplifying the structure it uses to communicate GAAP for state and local governments.
GASB proposes guidance on infrastructure assets
GASB issued guidance Wednesday that seeks to improve the financial reporting requirements for infrastructure assets, enhancing the consistency in their application and better meeting the information needs of financial statement users.
FASAB announces new chair, new board structure
Terry K. Patton, CPA, takes over the leadership position on the Federal Accounting Standards Advisory Board; FASAB appoints two new board members while reducing board membership from nine to seven.
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FROM THIS MONTH'S ISSUE
Handling increased enforcement of unclaimed property notices
States are changing enforcement of unclaimed property notices. Learn best practices of how companies can tackle compliance and prevent penalties and audits.
