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To the Point: FASB issues guidance to clarify, correct errors or make improvements to Codification
Technical Line: How certain global sustainability-related reporting requirements may impact multinationals
Our publication summarizes the issued and proposed global sustainability-related reporting requirements in major jurisdictions that apply to non-listed entities, including scope, associated assurance requirements and effective dates.
Quarterly tax developments for Q4 2025 and related US GAAP implications
Updated FRD on disaggregation of income statement expenses reflects enhanced guidance
December 2025 Financial reporting briefs issued
The December 2025 edition of Financial reporting briefs provides highlights from the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments and summarizes the major accounting and regulatory developments during the quarter. It includes a reference library listing the EY publications issued during the period and other resources.
Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments
Our compendium summarizes highlights from the annual AICPA & CIMA Conference on Current SEC and PCAOB Developments this week in Washington, D.C., where speakers and panelists, including SEC, PCAOB and FASB officials, shared their views on various accounting, financial reporting, auditing and regulatory issues.
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB directs staff to draft a final ASU on Initial measurement of paid‑in‑kind dividends on equity-classified preferred stock at its 17 December meeting
EITF adds project to its agenda on the application of the normal purchases and normal sales scope exception in ASC 815 to electricity contracts
Upcoming webcasts
What you need to know for Q4 2025 financial reporting (Offering - 2 of 2)
6 January 2026, 1 p.m. Eastern time