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Heads Up Newsletter

Overview of important accounting and regulatory developments, such as new or proposed guidance from the FASB or SEC, that helps readers understand and prepare for the changes.

Latest Heads Up Publications

FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)
SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 7, 2026)
FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (April 24, 2026)
COSO Releases Publication on Internal Controls Related to Generative AI (April 3, 2026)
Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)
European Sustainability Reporting — Omnibus Legislative Developments and European Sustainability Reporting Standards Updates (January 14, 2026)