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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

Income Tax Disclosure Considerations Related to the Adoption of ASU 2023-09 (May 20, 2025)
Heads Up — FASB Clarifies Guidance on Share-Based Consideration Payable to a Customer (May 16, 2025)
Heads Up — FASB Proposes Guidance on Accounting for Debt Exchanges (April 30, 2025)
European Commission Proposes Reduction in Sustainability Reporting and Due Diligence Reporting — Considerations for U.S. Entities (March 7, 2025)
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)