AM Now EP 9.27.23: FASB Update on Software Costs, EITF on Conversion Guidance, and Income Tax Disclosures

<p>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:</p><p><br></p><ul> <li>An update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.</li> <li>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</li> <li>The SEC’s issuance of their fund “names rule” amendments</li> </ul><p><br></p><p>For more information on these and related topics:</p><p><br></p><p><a href="https://www.fasb.org/Page/ProjectPage?metadata=fasb-Accounting-for-and-Disclosure-of-Software-Costs"><em>Accounting for and Disclosure of Software Costs</em></a></p><p><a href="https://www.fasb.org/Page/ProjectPage?metadata=fasb-Induced-Conversions-of-Convertible-Debt-Instruments-EITF-Issue-No23-A"><em>Induced Conversions of Convertible Debt Instruments</em></a></p><p><a href="https://www.sec.gov/sec-enhances-rule-prevent-misleading-or-deceptive-fund-names"><em>SEC Enhances Rule to Prevent Misleading or Deceptive Fund Names</em></a></p><p><br></p><p>Connect with <a href="https://www.embarkwithus.com/">Embark</a> on: </p><ul> <li><a href="https://hubs.ly/H0XgZnG0">LinkedIn</a></li> <li><a href="https://hubs.ly/H0XgYNZ0">Instagram</a></li> <li><a href="https://hubs.ly/H0Xg-dz0">Twitter</a></li> <li><a href="https://hubs.ly/H0XgZR70">Facebook</a></li> <li><a href="https://www.youtube.com/channel/UCoTAyu49B82Fv8NrjINDtRw">YouTube</a></li> </ul><p><br></p><p>Listen to AM Now on Apple Podcasts, Google Play, and Spotify.</p>