How will US public policy shape business in 2026?

How will US public policy shape business in 2...

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OECD Pillar Two: Tax implications for US multinationals

The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are taxed globally. This episode breaks down the key provisions and their accounting and financial reporting implications.In t ...  Show more

Derivative vs. revenue: Key impacts of new FASB guidance

ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies the boundary between revenue and financial instruments guidanc ...  Show more

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