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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 adds a project to its technical agenda on the accounting for crypto asset transfers, including expanding the scope of ASC 350-60 and clarifying derecognition guidance, at its 19 November meeting
FAF names Catherine Shakespeare to the FASB effective 1 July 2026
FASB issues post-implementation review report for the leases standard
California Air Resources Board (CARB)
CARB delays reporting deadline and assurance requirement in first year under California climate disclosure law; US Court of Appeals pauses implementation of climate-related financial risk law
The California Air Resources Board (CARB) delayed the initial reporting deadline for Scope 1 and Scope 2 emissions and is no longer requiring limited assurance in the first year of reporting under the California climate disclosure law (SB 253). CARB also clarified certain definitions expected to be used in the regulations for SB 253 and the climate-related financial risk law (SB 261). Additionally, the US Court of Appeals for the Ninth Circuit issued an injunction, pending appeal, pausing the implementation of SB 261. See our upcoming To the Point publication.
Upcoming webcasts
Staying ahead: derivatives and hedging standard update
8 December 2025, 12 p.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