Worldwide: Accounting Standards

Inconsistent financial records and overstated revenue quickly erode buyer trust, often reducing offers or derailing negotiations.

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.

From AI-driven phishing toolkits and hidden malware in trusted software to the operational realities of cyber incident response, this collection examines the evolving threat landscape facing organizations today.

On March 30, 2026, the U.S. Department of Labor (DOL) proposed detailed guidance on the prudential selection of designated investment alternatives (DIAs) for participant-directed individual account plans.

On February 10, 2026, the Delaware Superior Court issued a notable decision in Monica, et al. v. Delta Data Software, Inc.,1 addressing the treatment of earn-out conditions where post-closing conduct allegedly affects whether those conditions occur.

District court denies motion to dismiss singer-songwriter’s copyright infringement suit accusing rapper Travis Scott and others of using her demo to create 2023 hit “Telekinesis,”...

This update reports on selected investment-related topics from the NAIC's Fall National Meeting, December 8-11, 2025, as well as a number of interim developments that took place between the NAIC's Summer...

On January 5, 2026, the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) released the highly anticipated Side-by-Side (SbS) package.

The three-day conference in Washington, DC, in December 2025 brought together AICPA, SEC, FASB, and PCAOB leaders alongside market practitioners to discuss priorities...