Tuesday, March 28. 2023
FASB Releases ASU to Enhance Guidance for Topic 842, Leases
On March 27th, the Financial Accounting Standards Board (FASB) published an Accounting Standards Update (ASU) that adds enhancements to the guidance for applying Topic 842, Leases to arrangements between entities under common control. Some stakeholders shared concerns with applying Topic 842 to related party arrangements between entities under common control during the process of FASB’s post-implementation review (PIR) of Topic 842.
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FERC Adopts Standard for Extending Risk Management Practices to Low-Impact Cyber Systems
The FERC has adopted a new cybersecurity standard that will broaden supply chain risk management practices for low-impact bulk electric system (BES) cyber systems. Low-impact assets are generation or transmission facilities that present less risk to the BES if they are compromised.
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