The Rivane finance blog on close, controls and compliance
309 articles and guides on the financial close, reconciliation, revenue, tax and e-invoicing. Page 2 of 13.
Do you know what each piece of your finance stack can reach?
Since 11 September 2026, Article 14 of the EU Cyber Resilience Act has required the manufacturer of a product with digital elements to report an actively…
One meter can bill the customer and book the revenue.
Software pricing is moving from seats to meters, and the meter is now an accounting record. Deloitte’s 2026 technology predictions cite a Maxio survey finding…
Turn the investment policy into limits your systems can check.
Three in four organisations have a written investment policy, according to the 2026 AFP Liquidity Survey, and almost none of them can ask a system whether…
A clean receivables aging, a much lighter credit loss estimate.
ASU 2025-05 is effective for annual reporting periods beginning after 15 December 2025 and the interim periods inside them, so for a calendar year entity it…
When an authority asks who made a product, your system can already answer.
Regulation (EU) 2024/3015 prohibits placing or making available on the Union market, or exporting from it, any product made with forced labour at any stage of…
The pay report due next June is already being written, one payslip at a time.
Directive (EU) 2023/970 asks employers with 250 workers or more to report seven pay figures by 7 June 2027, and every year after that. The figures relate to…
Which payments to customers are really a discount on your revenue?
A rebate, a slotting fee, a platform credit and a co-op advertising reimbursement all leave a company the same way, through accounts payable, and some of them…
Every sale inside the group needs to know which boundary it crossed.
Inside a group, some profit is real and some is the group selling to itself, and a consolidation engine tells the two apart by looking at the counterparty. A…
Let the cash line say what it is made of.
On any balance sheet, cash and cash equivalents looks like a single, settled number, but it is really a small portfolio: an operating bank balance, a money…
A routine distributor’s arm’s length return now comes from a shared table, and clean ERP data is what earns it.
For years, pricing a routine distributor inside a multinational group meant the same expensive ritual: pull a set of comparable companies, run a benchmarking…
A French supplier’s invoice now arrives as structured data, and the platform that carries it also reports it.
For most of its life an invoice between two French businesses was a PDF in an email or a sheet of paper in the post, and the tax office saw it only if it…
A stolen access token can be worthless to the thief who took it.
Finance no longer moves through a bank portal and a file upload. It moves through APIs: an ERP calling a bank to fetch statements and send payments, a treasury…
When you close the books, can every balance sheet account prove what it holds?
Financial close and reporting is still one of the most common places a company reports a material weakness, KPMG found in its review of the latest annual…
Last year’s payroll already knows who must make their catch-up on a Roth basis this year.
For two years the rule sat behind a transition period, and that period covered only 2024 and 2025. Starting with catch-up contributions made in 2026, an…
Let the purchase order and the goods receipt vouch for every invoice.
An invoice is the one document in a purchase that a stranger can send you, and in 2025 that is exactly where the money goes. The FBI Internet Crime Complaint…
A payment can leave the books the moment you can no longer stop it.
The IASB amended IFRS 9 and IFRS 7 to settle how the derecognition and classification rules work for financial instruments, and the changes take effect for…
The checkout barcode is about to carry the batch number and the expiry date.
Retail is moving from the striped one dimensional barcode to a two dimensional one, a QR code or a DataMatrix, and industry has set a date for it: retail…
Instant payments now move ten million dollars in seconds, and the payment run is where you build the confidence to send.
The Federal Reserve raised the FedNow Service transaction limit from one million dollars to ten million dollars, effective November 2025, and named corporate…
Your cash and receivables can prove themselves from the outside.
A new PCAOB standard, AS 2310, The Auditor’s Use of Confirmation, is in force for audits of fiscal years ending on or after 15 June 2025, so the calendar year…
Some sales are yours to book in full, and some are only the fee for arranging them.
When another party helps deliver something to your customer, one question decides how much revenue you report: did you control the good or service before it…
How busy a year is baked into your overhead rate?
Every standard cost carries a quiet assumption about how busy a normal year is, and right now that assumption is under pressure. The Federal Reserve put…
Book the rate you could actually get, and keep the working.
An IFRS amendment that took effect for annual periods beginning on or after 1 January 2025 changes a quiet assumption inside every multicurrency ledger: that…
The place your research happens decides how fast you deduct it.
New Internal Revenue Code section 174A, added by the One Big Beautiful Bill Act, lets a company deduct its domestic research costs in the year they are paid or…
One marker on every account is the whole of year one.
Poland now requires corporate income tax payers to keep their accounting books electronically and file them as a structured data file, the JPK_CIT, and the…