Philip Hood

18-battle-of-bunker-hill-1775-granger

“Building the Redoubt”: Accounting Lessons from the Battle of Bunker Hill on Its 250th Anniversary

“Don’t fire until you see the whites of their eyes.” —Attributed to Colonel William Prescott...
Emerytus Advisors

Environmental Credits Proposed ASU Insight

Introduction In response to growing environmental initiatives and the lack of standardized accounting for environmental...
Emerytus Advisors

Accounting for Joint Ventures in the Energy Sector (ASU 2023-05): Key Changes and Implications

Introduction In August 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU)...
A path going up the side of a mountain.

Preparing for 2026: What CFOs and finance teams need to know about the FASB’s latest disclosure overhaul.

Introduction In March 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03...
Emerytus Advisors

Status Update on the SEC Climate Disclosure Requirements

Introduction In March 2024, the U.S. Securities and Exchange Commission (SEC) issued a landmark final...