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What’s new from EY
To the Point: FASB clarifies interim disclosure requirements
To the Point: FASB issues guidance on accounting for government grants by business entities
Technical Line: A closer look at the FASB’s amended guidance on accounting for internal-use software costs
Final Reminder: Register for our quarterly financial reporting webcast on 18 December
Our What you need to know for Q4 2025 financial reporting webcast will be held on 18 December 2025 from 1 p.m. to 2 p.m. Eastern time with an alternate viewing offered on 6 January 2026.
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB to discuss its project on Initial measurement of paid-in-kind dividends on equity-classified preferred stock at its 17 December meeting
California Air Resources Board (CARB)
CARB issues proposed regulatory text for California climate disclosure laws for public comment and schedules public hearing
The California Air Resources Board (CARB) issued a Notice of Proposed Rulemaking and proposed regulatory text for the California Corporate Data Accountability Act (SB-253) and the climate-related financial risk law (SB-261). The public comment period on the proposed regulations will end on 9 February 2026. CARB will consider approving the final regulations for adoption at a hearing scheduled for 26 February 2026. Refer to our recent publication, To the Point – Updates on proposed rulemaking and legal challenges related to California climate disclosure laws, for more information.
Upcoming webcasts
Accounting for income taxes: a quarterly perspective – December 2025
16 December 2025, 11 a.m. Eastern time
What audit committees need to know for 2026
17 December 2025, 3 p.m. Eastern time
What you need to know for Q4 2025 financial reporting
18 December 2025, 1 p.m. Eastern time