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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 Proposes Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (September 30, 2025
FASB Amends Guidance on Derivatives Scope Refinements and Provides Scope Clarification for Share-Based Noncash Consideration From a Customer in a Revenue Contract (September 29, 2025)
FASB Amends Guidance on the Accounting for and Disclosure of Software Costs (September 18, 2025)
European Sustainability Reporting — Omnibus Update and Proposed Revised European Sustainability Reporting Standards (August 21, 2025)
FASB Amends Guidance on the Measurement of Credit Losses for Accounts Receivable and Contract Assets (July 31, 2025)
Accounting Considerations Related to the New U.S. Tax Legislation (July 15, 2025)