The consolidation framework - Identifying a VIE

The consolidation framework - Identifying a V...

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Sustainability now: Energy tax credits and the FEOC rule

Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of concern framework—introduced under the One Big Beautiful Bil ...  Show more

Government grants: Understanding new FASB guidance

Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with ...  Show more

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