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Form 10-S: SEC Proposes Optional Semiannual Reporting
Form 10-S: SEC Proposes Optional Semiannual Reporting
Crowe professionals describe an SEC proposal that would allow public companies to elect Form 10-S semiannual reporting in place of quarterly filings.
New ASU Clarifies Measurement of Paid-in-Kind Dividends
New ASU Clarifies Measurement of Paid-in-Kind Dividends
The FASB’s ASU 2026-01 provides authoritative guidance for measuring PIK dividends on equity-classified preferred stock. Get details.
Banking advisor discusses capital requirements and regulatory changes with clients.
CBLR Rule Lowers Required Community Bank Leverage Ratio
The final community bank leverage ratio rule reduces the CBLR requirement to 8% and extends the grace period to four quarters, expanding eligibility.
SEC Proposes Form N-PORT Reporting Changes (Again)
SEC Proposes Form N-PORT Reporting Changes (Again)
Comments on SEC proposed Form N-PORT amendments are due April 24, 2026. In addition, names rule compliance dates are extended.
Supreme Court Invalidates IEEPA Tariffs
Supreme Court Invalidates IEEPA Tariffs
Supreme Court ruling invalidating IEEPA tariffs creates uncertainty about refunds and financial reporting requirements. Learn how to begin preparing.
SEC Exam Priorities Inform Investment Company Disclosures
SEC Exam Priorities Inform Investment Company Disclosures
SEC examination priorities and DRAO comments highlight compliance, disclosure, and governance considerations for registered investment companies.
Form 10-S: SEC Proposes Optional Semiannual Reporting
Form 10-S: SEC Proposes Optional Semiannual Reporting
Crowe professionals describe an SEC proposal that would allow public companies to elect Form 10-S semiannual reporting in place of quarterly filings.
New ASU Clarifies Measurement of Paid-in-Kind Dividends
New ASU Clarifies Measurement of Paid-in-Kind Dividends
The FASB’s ASU 2026-01 provides authoritative guidance for measuring PIK dividends on equity-classified preferred stock. Get details.
Banking advisor discusses capital requirements and regulatory changes with clients.
CBLR Rule Lowers Required Community Bank Leverage Ratio
The final community bank leverage ratio rule reduces the CBLR requirement to 8% and extends the grace period to four quarters, expanding eligibility.
SEC Proposes Form N-PORT Reporting Changes (Again)
SEC Proposes Form N-PORT Reporting Changes (Again)
Comments on SEC proposed Form N-PORT amendments are due April 24, 2026. In addition, names rule compliance dates are extended.
Supreme Court Invalidates IEEPA Tariffs
Supreme Court Invalidates IEEPA Tariffs
Supreme Court ruling invalidating IEEPA tariffs creates uncertainty about refunds and financial reporting requirements. Learn how to begin preparing.
SEC Exam Priorities Inform Investment Company Disclosures
SEC Exam Priorities Inform Investment Company Disclosures
SEC examination priorities and DRAO comments highlight compliance, disclosure, and governance considerations for registered investment companies.