Episode 19 – Cybersecurity Disclosures with Joel Black, GASB Chair, and Joseph Wicklund, GASB Project Manager

In this episode of Bridging the GAAP, host Matt Broder speaks with Joel Black, GASB chair, and Joseph Wicklund, GASB project manager, about the GASB’s research on cybersecurity disclosures. They discuss why the Board undertook the research, how the project team reviewed the types of cybersecurity risks and existing reporting practices, and the opportunities and challenges identified in considering financial reporting guidance for cybersecurity. They also explain the Board’s decision on whether to undertake a standard-setting project based on the results of the research.