by Chess Consulting | Jan 26, 2026 | Complex Accounting and Risk Management
This Financial Reporting Update highlights key developments and issues that are relevant to Finance and Accounting Professionals. Financial Accounting Standards Board On November 12, 2025, the Financial Accounting Standards Board (FASB) published ASU No....
by Chess Consulting | Nov 10, 2025 | Complex Accounting and Risk Management
The IPO market has accelerated in 2025. In Q3, the US achieved its strongest IPO quarter since Q4 2021, with filings and new share issuances surging sharply following a relatively subdued Q2. In addition, PE-backed IPO listings more than doubled year over year, with...
by Chess Consulting | Oct 9, 2025 | Complex Accounting and Risk Management
This Financial Reporting Update highlights key developments and issues that are relevant to Finance and Accounting Professionals. Securities and Exchange Commission Due to the government shutdown, effective October 1, 2025, the Securities and Exchange...
by Chess Consulting | Aug 14, 2025 | Complex Accounting and Risk Management
On July 30, 2025, the Financial Accounting Standards Board (FASB) issued updated guidance in ASU 2025-05 – Financial Instruments – Credit Losses (Topic 326). The change addresses a concern many entities, especially private companies, have raised: estimating credit...
by Chess Consulting | Jul 11, 2025 | Complex Accounting and Risk Management
This Financial Reporting Update highlights key developments and issues that are relevant to Finance and Accounting Professionals. Financial Accounting Standards Board The FASB recently published two ASUs: one addresses identifying the accounting acquirer when a...
by Chess Consulting | Jun 19, 2025 | Complex Accounting and Risk Management
While U.S. M&A activity saw a modest uptick in 2024, dealmaking slowed in early 2025 amid uncertainty around interest rates and global tensions. However, experts anticipate a strong rebound later this year, driven by relaxed antitrust and merger guidelines and...
