
Q4 2025 FASB Updates
January 1, 2026 Highlights In the fourth quarter of 2025, the FASB issued five final accounting standard updates: 1) ASU

January 1, 2026 Highlights In the fourth quarter of 2025, the FASB issued five final accounting standard updates: 1) ASU

October 18, 2025 Technology, and especially software, continues to evolve rapidly. Based on stakeholder feedback, the current software accounting guidance

October 1, 2025 Highlights In the third quarter of 2025, the FASB issued three final accounting standard updates: 1) ASU

June 30, 2025 Highlights The FASB issued two final accounting standard updates in Q2 2025: 1) ASU 2025-03 for determining

April 1, 2025 Highlights The FASB kicked off 2025 with an invitation to comment (ITC) on its agenda about which

December 31, 2024 Highlights In Q4 2024, the FASB issued final guidance on disaggregation of income statement expenses and induced

October 1, 2024 Highlights No final accounting standard updates were issued in Q3 2024; however, the FASB issued several exposure

June 29, 2024 No final accounting standard updates were issued in Q2 2024; however, progress was made on several projects.

June 14, 2024 Segment reporting has always been a focus area of financial reporting for public companies. In November 2023,

March 30, 2024 In the first quarter of 2024, the FASB issued two Accounting Standard Updates, including the final standard

December 27, 2023 Highlights The FASB issued final guidance on segment reporting, income tax disclosures, and crypto assets in the

October 1, 2023 Highlights In July 2023, the FASB issued the exposure draft on the disaggregation of income statement expenses

September 21, 2023 In recent quarters, the startup ecosystem has suffered from a sharp decline in VC funding and deal

September 10, 2023 With the excitement over Arm’s upcoming IPO, many say that the U.S. IPO market is beginning to

July 1, 2023 No final accounting standard updates were issued in Q2 2023; however, there was progress on several projects.

May 12, 2023 In the face of inflation, increased interest rates, multiple bank failures, and general economic uncertainty, many companies

April 1, 2023 The first quarter of 2023 was relatively quiet from a standard issuance perspective. However, the FASB