FASB financial accounting & reporting

Feedback on the proposal, which addresses stakeholder concerns, is being accepted through Nov. 9.

The amendments address stakeholder concerns that current GAAP guidance doesn’t consider a contractual restriction on the sale of an equity security when measuring the fair value of that security.

In addition to language tweaks, the proposed Accounting Standards Update includes clarifications related to estimates of expected credit losses and several other topics.

FASB is seeking feedback on a proposal that aims to answer stakeholder uncertainty about how the definition of cash equivalents applies to stablecoins and other digital assets.

The technical release aims to address implementation challenges shared by practitioners regarding a standard issued a decade ago.

FASB published a proposed Accounting Standards Update to improve investment company financial reporting by amending how investment companies measure the fair value of an equity security that is subject to a contractual sale restriction.

FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate risk hedging and net investment hedging, and the other relates to guidance for certain market-return cash balance plans.

FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.

Available documents include the 2026 GAAP Financial Reporting Taxonomy and the 2026 SEC Reporting Taxonomy.

The Accounting Standard Update aims to clarify existing reporting requirements, in part by creating a comprehensive list of interim disclosures that are required in interim financial statements.

A new Accounting Standards Update establishes previously missing GAAP guidance related to the recognition, measurement, and presentation of government grants received by a business entity.

A pair of recently published Accounting Standards Updates recommend five areas for applying economic hedges and address stakeholder concerns related to accounting for acquired financial assets.

In response to “the broad and evolving application of the definition of a derivative,” FASB issued an Accounting Standards Update that aims to address stakeholder concerns about the application of derivative accounting.

The optional guidance aims to address concerns shared by private company shareholders related to the cost and complexity of measuring credit losses for accounts receivable and contract assets.

FASB published an Accounting Standards Update that is intended to improve the requirements for identifying the accounting acquirer in FASB ASC Topic 805, Business Combinations.