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To the Point: Accounting and financial reporting considerations for IEEPA tariffs and potential recoveries
Our publication provides an overview of certain accounting and financial reporting matters associated with the Supreme Court ruling that invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA), including considerations related to potential recoveries of previously paid IEEPA tariffs.
March 2026 Financial reporting briefs issued
The March 2026 edition of Financial reporting briefs provides a snapshot of the major accounting and regulatory developments during the quarter. It includes a reference library listing the EY publications issued during the period and other recent publications.
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB to discuss (1) its project on Accounting for debt exchanges and (2) stakeholder feedback on distinguishing liabilities from equity and whether to add a project to its technical agenda at its 18 March meeting
EITF recommends that FASB add a project to its technical agenda on Mortgage servicing rights – Recapture at its 12 March meeting
Upcoming webcasts
Accounting for income taxes: a quarterly perspective – March 2026
17 March 2026, 11 a.m. Eastern time
What you need to know for Q1 2026 financial reporting (Offering – 2 of 2)
24 March 2026, 1 p.m. Eastern time
AI in focus: strengthening audit committee oversight
9 April 2026, 3 p.m. Eastern time