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SEC’s Proposal for Climate-change Disclosures

July 15, 2022 In March 2022, the SEC (in a 3-1 vote) issued Release Nos. 33-11042; 34-94478, The Enhancement and Standardization of Climate-Related Disclosures for Investors (hereinafter Release, the Release, Proposal or the Proposal). The Release proposes that public companies provide certain climate-related information in their registration statements and annual reports.

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FASB Proposes Changes to Transition Requirements in Long-duration Insurance Guidance

July 15, 2022 The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update that would amend transition guidance in ASU No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI), for contracts that have been derecognized because of a sale or disposal of individual or a group of contracts or legal entities before the LDTI effective date.

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