Financial Reporting View
The financial reporting updates you need
Featured content
Defining Issues
Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.
Sustainability reporting
乐鱼（Leyu）体育官网 guidance and articles for financial reporting professionals.
Handbooks
乐鱼（Leyu）体育官网 handbooks that include discussion and analysis of significant issues for professionals in financial reporting.
Latest resources
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SEC to revisit foreign private issuer definition
The SEC has issued a concept release soliciting feedback on possible changes to the definition of foreign private issuer.
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Effects of tariffs on financial reporting
Understand how trade, tariff and regulatory policy changes can impact financial reporting.
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All about California鈥檚 climate laws
The laws require reporting about climate risks and GHG emissions for all US companies in scope 鈥� whether public or private. With reporting set to begin on January 1, 2026, we keep you up to date with the latest news.
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Handbook: Share-based payment
Latest edition: 乐鱼（Leyu）体育官网 explains in-depth accounting under ASC 718.
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Handbook: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
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Q2 2025 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Explore our reference library
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
CPE webcasts
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.
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