Accounting & reporting news and resources

TOPICS

August 20, 2026

FASB proposal addresses whether certain digital assets are cash equivalents

FASB is seeking feedback on a proposal that aims to answer stakeholder uncertainty about how the definition of cash equivalents applies to stablecoins and other digital assets.

August 19, 2026

SEC proposal aims to clarify securities rules for crypto assets

The framework proposed Tuesday includes two exemptions from the registration requirements of the Securities Act of 1933. The proposed rules will be open for public comment for 60 days.

August 18, 2026

SAS 149 is coming: What audit teams need to know

The standard is effective for audits of group financial statements for periods ending on or after Dec. 15, 2026. Find out how it changes group audits and how you can prepare.

August 5, 2026

FASAB provides new guidance on public-private partnerships disclosures

The technical release aims to address implementation challenges shared by practitioners regarding a standard issued a decade ago.

July 16, 2026

SEC eyes e-delivery as the default over paper

The proposal would allow issuers, broker-dealers, investment advisers, and others to deliver information to investors electronically without first obtaining affirmative consent.

July 2, 2026

FASB seeks comment on fair value reporting proposal

FASB published a proposed Accounting Standards Update to improve investment company financial reporting by amending how investment companies measure the fair value of an equity security that is subject to a contractual sale restriction.

July 1, 2026

How to handle increased enforcement of unclaimed property notices

Companies can respond to states’ changing enforcement of unclaimed property notices by applying these best practices.

June 25, 2026

PCAOB seeks comment on standard-setting and research

The PCAOB seeks public comment on future areas of focus for standard setting, building on the dialogue initiated earlier this year.

June 17, 2026

FASB seeks comment on hedge accounting guidance

FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate risk hedging and net investment hedging, and the other relates to guidance for certain market-return cash balance plans.

June 15, 2026

PCAOB seeks comment on proposed quality control amendments

The PCAOB issued for public comment a supplemental release regarding narrow, targeted proposed amendments to QC 1000, A Firm’s System of Quality Control, and related amendments to forms and the QC reporting rule.

June 3, 2026

SEC shares 3 goals in proposed 2026–2030 strategic plan

The commission is accepting comments on the draft through July 2.

May 29, 2026

SEC proposes rescission of climate disclosure rules

The proposal is the next formal step in the commission’s move away from historic rules it adopted in 2024.

May 22, 2026

GASB seeks new board member

The candidate selected for the part-time position will begin a five-year term in 2027.

May 22, 2026

FASAB seeks feedback on proposed practical expedient for embedded leases

Comments are requested by July 30 on a proposal that would allow reporting entities to apply a practical expedient to contracts or agreements that meet certain eligibility conditions.

May 19, 2026

FASB issues standard for clarifying environmental credit disclosures

FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.

May 6, 2026

SEC proposes semiannual reporting option for public companies

The long-standing requirement that public companies file a quarterly report with the SEC could give way to the option of reporting either on a quarterly or semiannual basis.

May 5, 2026

AICPA urges use of its stablecoin criteria in GENIUS Act rulemaking

A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging the AICPA’s established framework.

May 4, 2026

What finance must do to succeed in uncertainty

Control is no longer finance’s primary task. A World Bank vice president explains how strategic clarity, risk frameworks, flexible budgeting, and effective storytelling are redefining finance’s role in volatile times.

April 27, 2026

FASB publishes guidance on paid-in-kind dividends

FASB published an Accounting Standards Update that provides authoritative guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

April 24, 2026

Fair value considerations for private credit providers and their investors

Learn about factors that private credit providers and investors should consider when estimating fair value.

FROM THIS MONTH'S ISSUE

Clean data faster using Excel’s REGEX functions

Excel’s REGEX functions provide a simpler, flexible solution to text-cleaning tasks, reducing the need to combine multiple functions when cleaning imported data. This JofA Technology Q&A article shows the way with step-by-step instructions and a video walkthrough.