The Friday Accrual: November 21, 2025

November 21, 2025

In partnership with

11/21/2025

Find your customers on Roku this Black Friday

As with any digital ad campaign, the important thing is to reach streaming audiences who will convert. To that end, Roku’s self-service Ads Manager stands ready with powerful segmentation and targeting options. After all, you know your customers, and we know our streaming audience.

Worried it’s too late to spin up new Black Friday creative? With Roku Ads Manager, you can easily import and augment existing creative assets from your social channels. We also have AI-assisted upscaling, so every ad is primed for CTV.

Once you’ve done this, then you can easily set up A/B tests to flight different creative variants and Black Friday offers. If you’re a Shopify brand, you can even run shoppable ads directly on-screen so viewers can purchase with just a click of their Roku remote.

Bonus: we’re gifting you $5K in ad credits when you spend your first $5K on Roku Ads Manager. Just sign up and use code GET5K. Terms apply.

Profit & Loss Report

IRS Downsizing Continues as AICPA Pushes Back Office Consolidation

AICPA warned the IRS that merging OPR and RPO would confuse taxpayers and weaken enforcement of professional standards. They emphasized that offices serve different functions - OPR handles discipline under Circular 230, while RPO manages PTINs and compliance.

The potential merger would intertwine credentialed and uncredentialed preparers and open doors to misrepresentation. With IRS staffing already reduced significantly, the AICPA said the consolidation would damage taxpayer progress more than it would improve efficiency.

Accounting Oddities

DYK how number-crunchers quietly defeat powerful mafia gangs?

Think mafia gangs fell only to bullets? In the 1970s, accountants became the FBI’s weapon against organized crime, using forensic accounting to dismantle the Mafia from inside out.

Armed with calculators,and journal ledgers, these number‑crunchers investigated cash flows, exposed shell companies, and turned seemingly “clean” businesses into evidence. 

Professionals known for quiet diligence became crime-fighting heroes, proving that balance sheets remain powerful. Always remember: your auditing skills can topple mafia empires.

Upgrade your Alteryx skills beyond the next level in Wisdify. Learn data transformation, spatial analysis, macros, and analytic apps using financial datasets.

Format: 5–20 min videos, 6 quizzes, final assessment
Field of Study: Information Technology
Prerequisites: Wisdify’s Alteryx Fundamentals for Financial Analysis

Learn how to:

Apply advanced data transformation methods

Optimize workflows for speed and scalability

Collaborate with spatial data to uncover trends

Build macros and analytic apps for automation 

Reach for high-value clients and strategic positions in Wisdify.

Journaling Insider

FASB Review Finds Lessee Compliance Were Higher Than Anticipated

FASB’s review discovered that while Topic 842 improved transparency, lessee implementation and ongoing additional costs were much higher than expected. Many companies had to upgrade systems, identify lease contracts, and add stronger controls to follow.

Stakeholders described how efforts were much greater than expected, while lessors faced minimal changes because their guidance stayed close to legacy GAAP. FASB saw no need for immediate revisions but will continue monitoring issues and supporting applications.

Making Cents of Accounting

“Debits vs. Credits”

Accountant 1: "Why do accountants never get lost?"
Accountant 2: "Why?"
Accountant 1: "They always follow balance sheets!"

Accountant 2: "...does that make my heart an asset or liability?"

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