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Effective date matrix as of 31 December 2025
Quarterly tax developments with related US GAAP implications updated through 31 December 2025
Regulatory matters
Securities and Exchange Commission (SEC)
SEC Commissioner Caroline Crenshaw departs after term ends
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB to discuss adding a project to its technical agenda to address the application of Topic 715 to market-return cash balance plans at its 14 January meeting
American Institute of CPAs (AICPA)
Private companies should consider draft updates to AICPA guide when valuing equity securities issued as compensation
Private companies should consider the draft updated guidance in the AICPA's Accounting and Valuation Guide, Valuation of Privately-Held-Company Equity Securities Issued as Compensation, when valuing equity securities issued as compensation. The AICPA’s Financial Reporting Executive Committee has released for comment a working draft of its updated guide. While the guide is not authoritative, the revisions reflect what the AICPA’s Equity Securities Task Force views as best practices.
The working draft includes updates to chapter 6, Valuation of Equity Securities in Complex Capital Structures, which may have significant implications on valuations for financial reporting purposes. It also includes updates to chapter 8, Inferring Value from Transactions in a Private Company’s Securities, and chapter 9, Selected Accounting and Disclosure Matters, which were previously released for comment in June 2024. Comments on the working draft are due by 1 June 2026.
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