Sustainability now: Foundational reporting concepts

Sustainability now: Foundational reporting co...

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Current or noncurrent? Getting debt classification right

Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode discusses the accounting guidance for classifying debt as current or noncurrent, including key judgments related to covenant ...  Afficher plus

Disaggregated expense disclosures: Don’t roll the DISE

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode covers what the new disclosure requirements mean, why implemen ...  Afficher plus

Épisodes Recommandés

Navigating the ESG and Sustainability Landscape Part 2
The CFO Show

As the global push for Environmental, Social, and Governance (ESG) practices and sustainability gains momentum, CFOs face the challenge of translating complex mandates into actionable strategies that simultaneously satisfy regulators, investors, and the company's bottom line.< ...

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Sustainability in Sports: Spanish pro football club talks game plan for ESG goals
All Things Sustainable

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CSO Insights: Singapore's biggest bank on the 'business imperative' of climate action
All Things Sustainable

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Matthew Archer, "Unsustainable: Measurement, Reporting, and the Limits of Corporate Sustainability" (NYU Press, 2024)
New Books in Politics and Polemics

In recent years, companies have felt the pressure to be transparent about their environmental impact. Large documents containing summaries of yearly emissions rates, carbon output, and utilized resources are shared on companies’ social media pages, websites, and employee briefing ...  Afficher plus