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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

SAB 121 and Done: SEC Issues SAB 122 to Rescind Guidance on Safeguarding Crypto Assets (January 27, 2025)
FASB Issues Final Standard on Disaggregation of Income Statement Expenses (DISE) (November 8, 2024; Updated January 21, 2025)
FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)
Highlights of the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 15, 2024)
FASB Proposes Guidance on the Measurement of Credit Losses for Certain Entities (December 10, 2024)
FASB Issues Final Standard on Induced Conversions of Convertible Debt Instruments (December 3, 2024)