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What’s new from EY
To the Point: FASB amends ASC 326 to expand use of the gross-up approach
Regulatory matters
Securities and Exchange Commission (SEC)
SEC staff releases post-shutdown guidance; says registration statements to be processed in the order in which they were received
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB adds a project to its technical agenda on the equity method of accounting and decides not to add a project on the proportional amortization method at its 12 November meeting
FASB to discuss whether to add a project to its technical agenda on the accounting for crypto asset transfers at its 19 November meeting
Upcoming webcasts
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