Crowe "Accounting for Share-Based Payment From Customers"

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Top Crowe insights – 10/12/2025 
01   Accounting for Share-Based Payment From Customers

Intended to improve consistency in financial reporting, FASB ASU 2025-07 clarifies guidance for entities receiving share-based payments for the transfer of goods or services. (Long read)

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02   Fed’s Rate Cut Implications for Intercompany Loans

Multinational taxpayers with intercompany loans should review the impact of recent rate cuts by the Federal Reserve on transfer pricing. (Short read)

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03   Mitigating the Risk of Triple-Extortion Ransomware Attacks

Organizations can protect against triple-extortion ransomware attacks by understanding the complexity of the threat and investing in cyber resilience. (Long read)

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04   OBBBA Procedural Guidance for Research Expenses

The IRS has released procedural guidance on how to comply with the changes to the treatment of research expenses under the One Big Beautiful Bill Act (OBBBA). (Short read)

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05   SEC Comment Letters in the Life Sciences Industry: 2025 edition

Examine SEC comment letters and PCAOB inspection reports for life sciences companies to understand regulators’ evolving expectations. (Long read)

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Executive summary  
Lifting the Fog: How to Plan for 2026

Despite current economic uncertainty, 2026 will likely be a year of business growth. Find out why in this update from ITR Economics, part of Crowe. 
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Webinar Oct. 28
Crowe ExPErtise Series: AI Use Cases in PE

See how AI is driving real business outcomes. Join us on Tuesday, Oct. 28, for the next installment of the Crowe ExPErtise Series, designed for private equity firms and their portfolio companies. 
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Upcoming events 
  
  
Webinar Oct. 16
Business Resiliency and Third-Party Risk Strategy

Learn more about the critical connection between third-party risk management and business resiliency planning. 
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Webinar Oct. 21
Validating Nontraditional Financial Crime Models

Explore how to effectively validate these models while remaining aligned with regulatory and internal governance standards. 
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Webinar Oct. 23
The Possibly Impossible System Objectives

In this CPE-eligible session, we’ll introduce a new framework that creates measurable, strategic economic value. 
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Webinar Oct. 23
Improving Public Sector Internal Audits With Transparency

Explore ways to improve internal audit transparency, track findings more effectively, and enhance public reporting. 
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NEWLY ADDED | Webinar Oct. 29
Understanding OBBBA Impacts on Exempt Organizations

Explore provisions within the OBBBA that impact tax-exempt entities and get insights for navigating change with confidence. 
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NEWLY ADDED | Webinar Oct. 29
 2025 Future of Fintech: Regulatory Environment, Fraud, and M&A

See the regulatory and market trends shaping the remainder of 2025 and beyond for fintech companies. 
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Event Nov. 6
2025 Crowe TXBizCon® Event

Join us in Houston as we review major developments in 2025 – and look ahead to what the coming years might bring for Texas businesses. 
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