The Rivane finance blog on close, controls and compliance
309 articles and guides on the financial close, reconciliation, revenue, tax and e-invoicing. Page 4 of 13.
California's climate deadline shift opens a runway for real emissions data systems.
CARB pushed the year-one SB 253 Scope 1 and 2 reporting deadline from August 10 to November 10, 2026, and previewed the five Scope 3 categories and the…
Every bank API connection needs an owner of record.
The Financial Data Exchange standard already covers permissioned consumer and business bank data, and 114 million accounts flow through its API today, even…
Every generative AI capability in finance now maps to a specific control.
COSO published "Achieving Effective Internal Control Over Generative AI" on February 23, 2026, the first standard-setter guidance mapping GenAI capabilities…
Optional semiannual filing raises the bar on quarterly-grade close evidence.
The SEC's proposed Form 10-S would let public companies elect semiannual filing over quarterly Form 10-Q reports. Practitioner analysis is consistent that the…
Better line-item data, lower card interchange costs.
Visa's Commercial Enhanced Data Program and Mastercard's stricter unit of measure rules turn commercial card interchange into a data-accuracy test in 2025 and…
A single FASB test decides which entity's ledger survives a merger.
FASB ASU 2025-03 removes the rule that a VIE's primary beneficiary is always the accounting acquirer, opening the door to reverse acquisitions of VIEs for…
New supplier onboarding increasingly starts with one Peppol identifier.
How the Peppol network four-corner model, now past 4.5 million registered participants, turns the participant identifier and access-point choice into a…
Request-for-payment data closes the last gap in cash application.
How request-for-payment messaging and higher RTP and FedNow instant-payment limits help CFOs, controllers, AR leaders, and ERP buyers automate cash…
Verified organizational identity can now anchor your counterparty master data.
How CFOs, controllers, heads of procurement, and ERP buyers can treat verifiable organizational identity (the GLEIF vLEI and the EU Digital Identity and…
When payments carry contract identity, quarterly transparency becomes routine.
How CFOs, financial controllers, heads of accounts payable, and ERP buyers can carry contract identity through invoice, payment run, and remittance so…
What finance teams can build with the AI Act's extra sixteen months.
How CFOs, controllers, heads of internal audit, and ERP buyers can use the sixteen months between the AI Act transparency date and the deferred high-risk…
Make the first Pillar Two filing the start of a standing entity data pipeline.
How CFOs, group controllers, tax leaders, and ERP buyers can turn the first GloBE Information Return into a standing entity, ownership, and jurisdiction data…
Tips, overtime, and the payroll data model the 2026 W-2 expects.
How CFOs, controllers, payroll leaders, and ERP buyers can build the earnings classification, occupation coding, and evidence trail behind the new Form W-2 box…
Treasury teams can make hedge accounting evidence flow with the business.
How FASB ASU 2025-09 helps CFOs, controllers, treasurers, and ERP buyers connect hedge designation, forecasted transactions, choose-your-rate debt, commodity…
CBAM brings carbon-cost clarity into ERP landed-cost workflows.
How the EU Carbon Border Adjustment Mechanism helps CFOs, controllers, import teams, and ERP buyers connect supplier emissions data, customs validation…
EUDR readiness turns supplier origin data into procurement control leverage.
How the EU Deforestation Regulation helps CFOs, controllers, procurement leaders, and ERP buyers turn supplier origin data, due diligence references, product…
ASU 2025-05 gives receivables teams a faster evidence loop.
How FASB ASU 2025-05 helps CFOs, controllers, revenue leaders, and ERP buyers turn current receivables, contract assets, collections activity, aging…
Income tax disclosure readiness starts with jurisdiction-grade ERP data.
How ASU 2023-09 helps CFOs, controllers, tax leaders, and ERP buyers turn jurisdiction data, cash tax payments, rate-reconciliation categories, close evidence…
SEC filing access can become a stronger finance control layer.
How EDGAR Next helps CFOs, controllers, disclosure teams, and ERP buyers turn filer roles, annual confirmations, API tokens, delegated agents, filing status…
ERP portability is becoming a finance operating advantage.
How the EU Data Act helps CFOs, controllers, finance operators, and ERP buyers turn finance data exports, exit evidence, lineage, retrieval windows, deletion…
Ten-second euro payments make payment runs a stronger control point.
How the EU Instant Payments Regulation and Verification of Payee help CFOs, controllers, treasury teams, and AP operators redesign vendor bank master data…
The 2026 1099 reset gives AP teams a filing-ready vendor data model.
How the 2026 IRS information-return transition helps CFOs, controllers, and AP teams turn W-9s, TIN matching, backup withholding, thresholds, IRIS filing…
Environmental credit accounting now has a cleaner ERP control map.
How FASB ASU 2026-02 and ASC 818 help CFOs and controllers turn environmental credits, planned use, compliance obligations, valuation, disclosure, and audit…
Finance AI agents can give ERP teams a stronger evidence loop.
How CFOs, controllers, and ERP buyers can turn finance AI agents into controlled workflows with scoped permissions, policy gates, human review, observable tool…