Daniel Kaplan of the Sport Business Journal tweeted a couple of minutes ago that a source said "NFL owners made revised offers on core issues this morning".
Meanwhile, Peter King of Sports Illustrated reports that during a Thursday conference call with owners, Commissioner Roger Goodell received "the freedom to move drastically" if necessary to make a deal with the players. King further indicated that the league was prepared to make a "last, best offer to the players" today. Such an offer would likely have to include considerable concessions on the financial transparency the players have been demanding.
From a player's perspective, it makes a lot of sense to see that financial information before agreeing to take a pay cut. After all, they should be sure that player costs are indeed the reason for the league's decline in profits, and not just owner mismanagement, payments to friends or relatives or funneling of money to related companies. The same reasons could make it a little uncomfortable for owners to open their books.
As posted earlier, DeMaurice Smith promised an update yesterday for 2:00 pm ET today, which is just a couple of minutes away, so things could be heating up shortly.