by Jon Hunt | Mar 6, 2026 | News & Insights, Thought Leadership
On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, invalidating the IEEPA-based tariffs challenged in the case. The...
by Jon Hunt | Jan 21, 2026 | News & Insights, Thought Leadership
ASU 2025-06 updates ASC 350-40 to better fit modern internal-use software development (agile, SaaS, iterative builds) and reduces diversity in practice on when to capitalize vs expense software costs. It eliminates the old “project stage” model, introduces a clearer...
by Jon Hunt | Dec 15, 2025 | News & Insights, Thought Leadership, Uncategorized
This checklist outlines key activities finance leadership teams should consider before calendar year-end to position the organization for an efficient and “no surprises” external audit. 1. Align on Audit Scope, Risks, and Timeline Hold a formal pre–year-end planning...
by Jon Hunt | Nov 4, 2025 | News & Insights, Uncategorized
Key Highlights for Finance Function Auditors are intensifying their focus on fair value measurements in M&A transactions, particularly in purchase price allocations (PPAs). PCAOB inspection findings consistently cite deficiencies in auditing fair value estimates,...
by Jon Hunt | Oct 30, 2025 | News & Insights, Uncategorized
The Financial Accounting Standards Board issued ASU 2025-04, Clarification to Share-Based Consideration Payable to a Customer (ASU 2025-04) to clarify how to account for share-based awards (e.g., options, warrants, shares) granted to customers as sales incentives with...
