EFRAG’s next step toward revised ESRS
We summarize the exposure drafts published by EFRAG of revised European Sustainability Reporting Standards (ESRS).
US In brief INT2025-19
31 July 2025
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Revenue accounting reset – Consideration payable to a customer
We discuss the accounting for consideration payable to a customer and its potential impact on revenue as well as highlight new FASB guidance on equity payments.
US Podcast
29 July 2025
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Listen now »
We discuss the accounting for consideration payable to a customer and its potential impact on revenue as well as highlight new FASB guidance on equity payments.
US Podcast
29 July 2025
Listen now »
Listen now »
Revenue accounting reset – Variable consideration
We discuss variable consideration under ASC 606, including how to estimate and constrain amounts and when exceptions apply.
US Podcast
22 July 2025
Listen now »
Listen now »
We discuss variable consideration under ASC 606, including how to estimate and constrain amounts and when exceptions apply.
US Podcast
22 July 2025
Listen now »
Listen now »
Accounting for 2025 US tax reform
This In depth covers tax accounting for the potential impacts of 2025 US tax reform on financial reporting.
US In depth 2025-03
07 July 2025
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Closing statements: Insights for controllers at quarter end
Closing statements is a new quarterly publication, targeted to controllers, that will share quarter-specific insights, trends, analysis, and observations.
US Closing statements
12 June 2025
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