Worldwide: Accounting Standards

Subscribe
Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
Article
FASB Proposes New Guidance On Stablecoin Classification As Cash Equivalents And Enhanced Disclosure Requirements
On August 18, 2026, the Financial Accounting Standards Board (“FASB”) issued a proposed accounting standards update (“ASU”) titled Statement of Cash Flows (Topic 230): Cash Equivalents—Disclosure Enhancement and Evaluation of Certain Digital Assets. The proposed ASU seeks to clarify whether certain digital assets meet the definition of “cash equivalents” on the balance sheet, and to increase the transparency of the significant components of “cash equivalents.”
United States Accounting
MB
Mayer Brown
Article
NYSE Proposes Extending Internal Audit Function Transition Period From One Year To Five Years
The New York Stock Exchange has proposed extending the transition period for newly listed companies to establish an internal audit function from one year to five years. This significant change aims to provide issuers with adequate time to develop effective internal controls while balancing competing regulatory obligations and operational demands faced during the critical early years of being a public company.
United States Commercial
MB
Mayer Brown
Article
2026 Mid-Year Accounting Advisory Update: What Finance Leaders Should Prioritize Now (Video)
Riveron's accounting advisory professionals present a comprehensive mid-year update examining the latest FASB and SEC developments, emerging finance trends, and critical considerations for AI governance and controls. The session addresses how finance leaders can strengthen reporting readiness, enhance operational controls, and prepare strategically for year-end audit activities amid evolving regulatory expectations.
United States Accounting
R
Riveron
Article
Year-End Reporting Strategy For Private Equity
Year-end reporting in private equity directly affects valuation integrity, investor confidence, and transaction readiness. This comprehensive guide examines how sponsors, fund CFOs, and portfolio company leaders can strengthen financial controls, address technical accounting complexities, and build scalable reporting infrastructure. Early focus on these critical areas reduces reporting friction and positions organizations for smoother audits and enhanced limited partner communications.
United States Finance
MG
MGO CPA LLP
See more

Latest Videos

See more