Every Monday issue, in one place.

GASB Implementation Guide 2026-1: subsidies under Statement 103 financial reporting model

GASB's finalized subsidy Q&As carry Category B GAAP authority and land while many governments are mid-first-year implementation of Statement 103.

Confido, Sixthfin, and the B2B cash gap

Also: Sixthfin's close software criteria and Diageo's new CFO.

IRS final rule: estate tax closing letter fee raised to $76 (T.D. 10055)

T.D. 10055 raises the estate tax closing letter fee to $76 from $56; applies to requests received on or after Oct. 26, 2026.

FASB proposed ASU: residential mortgage servicing rights must include recapture in fair

FASB's proposed fix to MSR measurement diversity: recapture goes inside the Topic 820 fair value, comment deadline Nov. 9.