Spotlight Series

Considerations for Commercial Entities Implementing the Current Expected Credit Loss Standard in 2023 (January 30, 2023)

Accounting and Reporting Considerations for Environmental Credits (October 7, 2022)

Lease Accounting — Planning on Going Public? What You Need to Know About the Potential ASC 842 Implications (August 16, 2022)

The Metaverse — Accounting Considerations Related to Nonfungible Tokens (June 21, 2022)

Cloud Migration Complexities (March 29, 2022)

Lease Accounting — Real Estate Rationalization 101: Current Market Trends and the Potential Accounting Implications From a Lessee’s Perspective (March 30, 2021)

Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025)

Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)

Disclosure Trends From the 2024 Reporting Season (April 2025)

Disclosure Trends From the 2023 Reporting Season (March 2024)

Aerospace & Defense Spotlight — Accounting and Compliance Considerations for U.S. Government Contractors

Aerospace & Defense Spotlight — Information Security Considerations for U.S. Government Contractors (December 7, 2023)

Aerospace & Defense Spotlight — Considerations Related to the Estimate-at-Completion Process (December 7, 2023)

Government & Public Services Spotlight — U.S. Department of Education’s Final Rule Related to Financial Responsibility and Other Matters — Effective Date Approaching (June 20, 2024)

Mining Spotlight — Implementing the SEC’s Final Rule on Modernizing Mining Property Disclosures (September 2020)

Renewables Spotlight — Update on Renewable Power Issues (December 2023)

Renewables Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Consolidation (September 11, 2023)

Renewables Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Virtual Power Purchase Agreements (December 5, 2022)

Retail & Distribution Spotlight — Accounting Considerations Related to Retail Media Networks (October 2022)

Technology Spotlight — Accounting Considerations Related to Adtech Entities’ Revenue Arrangements (July 11, 2025)

Technology Spotlight — Consideration of Draft Updates to the AICPA Guide on Valuing Equity Securities (March 28, 2025)

Technology Spotlight — Accounting Considerations Related to SaaS Resellers’ Arrangements (February 14, 2025)

Technology Spotlight — Accounting for the Development of Generative AI Software Products (October 7, 2024)

Technology Spotlight — Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021)

Technology Spotlight — Applying the Revenue Standard to Identify the Performance Obligations in Arrangements That Include Smart Devices, Updates, and Cloud-Based Services (April 2021)