Pending regulatory changes from the SEC “will be the equivalent of a series of blockbuster movies,” according to James Moloney, director of the commission’s Division of Corporation Finance, which recommends new rules and rule changes to the SEC.

Moloney summarized the topics that he and other SEC officials discussed at the Securities Regulation Institute in late January, via a statement posted last week on the agency’s website. In short, CFOs should expect movement on Regulation S-K disclosure requirements, crypto assets, semi-annual reporting, and more.

He advised folks not to “expect a quiet summer ahead as we continue our work on an extensive overhaul of our rules to implement regulatory reform.” (We’ll spare you the myriad Steven Spielberg movie references he made, which become more tiring than all of the Jurassic Park sequels.)

Keep reading.—AZ

The issue of goodwill accounting just won’t go away, however unenthusiastically Financial Accounting Standards Board (FASB) board members greeted revisiting the matter earlier this month.

Nearly four years after FASB scotched a revision project from its technical agenda—a “surprising move” at the time—the GAAP treatment for the non-current intangible asset was a discussion topic.

Goodwill–what valuation firm Kroll describes as “representing future economic benefits from acquired assets” that reflect “intangible factors like reputation, loyalty and brand”—takes up a lot of space on US public company balance sheets. One estimate from Valuation Research Corporation pegs the latest amount at $5.6 trillion.

Why revisit? In response to questions about FASB’s future standard-setting agenda, some issuers and investors continued to express their dislike of the current goodwill accounting approach adopted in 2001—requiring goodwill to be tested annually for a writedown of its value (impairment).

Keep reading.—VR

Everyone’s talking about AI, as organizations of all sizes invest in the technology—but where does ROI fit in?

It depends. Big companies and investors think it might take some time for their AI investments to pay off. Dallas Dolen, a technology principal with PwC, told IT Brew in January that he believes 2030 is a realistic target for the benefits of AI integration to hit the market.

But that doesn’t mean Dolen is bearish on the overall AI payoff. He said that he believes at some point soon, likely after the midway point of the year, AI’s efficiency advantages will show impact—both positive and negative.

“We’re going to have a lot of clarity in 2026 around that,” Dolen said. “Sometimes just knowing where things are going is better than not knowing at all.”

Hardened up. Part of that is understanding the role of “soft ROI,” success that is harder to explain than strict budgetary benefits to the bottom line.

Keep reading on IT Brew.—EH

The feeling of getting a 5/5 on the Brew’s weekly news quiz has been compared to getting a company-wide shout-out from your boss. It’s that satisfying.