Heads Up

This Heads Up discusses the SEC’s two recently proposed rules, (1) Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies and (2) Registered Offering Reform. The SEC’s proposed rules are part of the administration’s broader agenda to promote capital formation and rationalize disclosure requirements.

This Heads Up newsletter discusses the FASB's recently issued ASU 2026-02, which establishes accounting requirements for environmental credits and environmental credit obligations (ECOs).

This Heads Up discusses the SEC’s proposed rule that would allow registrants to elect to file semiannual reports on a new Form 10-S instead of quarterly reports on Form 10-Q.

This Heads Up discusses FASB ASU 2026-01, which amends ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock.

This Heads Up discusses the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) recently issued publication Achieving Effective Internal Control Over Generative AI.

This Heads Up provides expanded accounting considerations related to expected refunds of tariffs levied under the International Emergency Economic Powers Act (IEEPA), potential impacts of IEEPA tariff refunds on contracts with customers, and other matters.