Every Monday issue, in one place.

November 2026 close calendar: 19 business days, two holidays, four filing dates

Two holidays, a mid-month filing cluster, and a short 19-day month make November 2026 a calendar worth marking up early.

AP agents, fraud tools, and a FASB loan project

Plus Crowe's October briefing on CECL, SEC, and FASB.

FASB proposed ASU: consideration payable to a customer under Topic 606

FASB wants platforms, retailers, and others to account for payments to end users and third parties the same way - as revenue reductions.

FASB new project: participating interest guidance under ASC 860 (transfers and servicing)

FASB opened a technical project on participating interest guidance - no rule yet, but the sale-vs.-secured-borrowing question is back on the agenda.