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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 Enhancements to Disclosures About Cash Equivalents and Clarifications to the Evaluation of Certain Digital Assets (August 19, 2026)
European Sustainability Reporting — Omnibus Legislative Developments and Revised European Sustainability Reporting Standards (July 17, 2026)
FASB Proposes Clarifications Related to Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (June 11, 2026)
SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)
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)