OECD Pillar Two: Tax implications for US multinationals

OECD Pillar Two: Tax implications for US mult...

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How will US public policy shape business in 2026?

The US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., including tariffs, AI, and other areas as well as at the SEC and PCAOB, along with what it all means for financial reporting and strategic decisi ...  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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