Hot-button topics like cryptocurrency, the effect of climate risk, the taxes large multinational companies pay overseas, and the unofficial—and often flattering—accounting metrics businesses use to convey their earnings are all in line for airtime from U.S. accounting rulemakers.
The Financial Accounting Standards Board on Thursday released for comment a slate of issues it is considering for its post-pandemic agenda. The board wants feedback by Sept. 22 on whether to tackle the topics and how to prioritize them.
The topics fall into four broad categories: requiring more breakdown of key details in financial statements; tackling emerging issues like cryptocurrency; reducing ...