The Rivane finance blog on close, controls and compliance
309 articles and guides on the financial close, reconciliation, revenue, tax and e-invoicing. Page 3 of 13.
The barrel in the tank and the price on the screen.
For years a company can carry its physical commodity inventory at the lower of cost or net realizable value while the derivatives it uses to manage price risk…
Does your segment note read from the same numbers your CODM sees?
How ASU 2023-07 helps controllers, external reporting teams, FP&A, and finance systems owners turn the significant expense principle, the other segment items…
Give government grants their own subledger.
How ASU 2025-10 and the disclosure rules already in force help controllers, technical accounting leads, fixed asset teams, and finance systems owners design…
Stablecoin acceptance now has a timetable, and the redemption right is where the ledger design starts.
How the GENIUS Act timetable and the Treasury rulemaking of 18 August 2026 help treasurers, controllers, technical accounting teams, and finance systems owners…
Full first year expensing on a new plant comes down to how well you can describe the space.
Section 168(n) lets a company deduct 100 percent of the basis of a new production building in the year it is placed in service, and IRS Notice 2026-16 explains…
IFRS 19 retires the second set of books, one subsidiary at a time.
IFRS 19 takes effect on 1 January 2027 and lets an eligible subsidiary publish a much shorter set of notes while keeping full IFRS recognition, measurement and…
The reasons customers give for paying late read like a design brief for order-to-cash.
Four regional surveys published in 2026 asked thousands of receivables managers the same question: why do your business customers pay late? Customer cash flow…
The connection between an AI agent and your ERP is an interface you already know how to govern.
The Model Context Protocol has become the ordinary way an AI agent reaches a business system, and ERP vendors now ship MCP servers over the ledger itself. In…
SAP’s extended maintenance window buys enough time to write down what finance actually customised.
Mainstream maintenance for SAP Business Suite 7 core applications, SAP ERP 6.0 among them, runs to the end of 2027. Optional extended maintenance then runs…
Brazil’s IBS and CBS classification code belongs in the item master, and 2026 is the year to put it there.
Two things happened in Brazil within five days of each other. On 30 July 2026 the Receita Federal and the Comitê Gestor do IBS set the start dates for…
Fedwire is adding a Sunday. The payment calendar is where the work starts.
The Federal Reserve Board has decided that the Fedwire Funds Service and the National Settlement Service will run 22 hours a day, six days a week, Sunday…
Tariff refunds arrive by entry number and land in the ledger by cost layer.
The Supreme Court held on 20 February 2026 that IEEPA does not authorise the President to impose tariffs, and US Customs and Border Protection now runs a…
Britain’s payment reporting rules reward the teams that keep three dates straight.
Large UK companies now have to put their supplier payment performance in the directors’ report, for financial years beginning on or after 1 January 2026. That…
Australia’s tax office showed its working on Payday Super, so payroll can check every payday first.
Australia switched superannuation guarantee from a quarterly payment to a per-payday one on 1 July 2026, and the deadline is now measured on the day the money…
Equity from a customer stays revenue until your side of the deal is done.
FASB issued ASU 2025-07 on September 29, 2025, and it takes effect for annual periods beginning after December 15, 2026, which is January 1, 2027 for a…
Data that reaches your ledger untouched is the cheapest audit evidence you can hand over.
The PCAOB’s technology-assisted analysis amendments apply to audits of fiscal years beginning on or after December 15, 2025, so a calendar-year company is…
Without a mandate behind it, the new software bill of materials baseline still belongs in vendor contracts.
On July 29, 2026, CISA, the NSA, the FBI, and fifteen international partner agencies published the 2026 Minimum Elements for a Software Bill of Materials, the…
Bringing every lease onto the balance sheet is the easy half of FRS 102’s periodic review.
The Financial Reporting Council’s Periodic Review 2024 amendments to FRS 102 reached their principal effective date on January 1, 2026: an on-balance-sheet…
A chosen technical operator sets a 2027 target treasury teams can build toward.
Nexus Global Payments named PayNet and NETS as the Nexus Technical Operator on February 9, 2026, moving the Bank for International Settlements-originated…
A sanctions list update leaves the vendor file one afternoon to catch up.
The EU adopted its 21st Russia sanctions package on July 23, 2026, the largest single batch of listings in four years at 218 names, ten days after two smaller…
SWIFT’s 2026 back-office control puts a name on the data path to your ERP.
SWIFT’s Customer Security Controls Framework v2026 makes Control 2.4, Back Office Data Flow Security, mandatory for the July to December 2026 attestation…
Bank regulators just previewed the model inventory AI governance will require.
On April 17, 2026 the Federal Reserve, OCC, and FDIC issued SR 26-2, replacing SR 11-7 with a materiality-based approach to model risk management, and stated…
Does your consolidation model know which associates just went fair-value eligible?
On June 26, 2026 the IASB issued targeted amendments to the IAS 28 fair value option, widening it beyond venture capital and fund structures to any entity with…
The federal vendor record is splitting in two, and procurement should get ahead of it.
FAR Case 2026-001, published June 23, 2026, would split the federal vendor record in two: entity-level data staying in SAM.gov, and procurement-specific…