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What’s new from EY
SEC in Focus – October 2026 summarizes SEC developments in the previous quarter
Updated FRD on derivatives and hedging under ASC 815 reflects recent standard-setting activity and enhanced interpretive guidance
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB proposes amendments to consideration payable to a customer guidance
The FASB proposed amendments to clarify when payments made on behalf of a customer, or to a customer of an entity’s customer, should be accounted for as consideration payable to a customer under ASC 606, Revenue from Contracts with Customers. Comments are due by 23 November 2026. See our upcoming To the Point.
FASB directs the staff to draft a final ASU on Targeted improvements to accounting for interest rate risk hedging and net investment hedging at its 21 October meeting
FASB to discuss (1) its post-implementation review of the credit losses standard and (2) whether to add potential project(s) to its technical agenda at its 28 October meeting
Upcoming webcasts
Financial reporting for private companies – what you need to know for 2026 annual reporting
12 November 2026, 11 a.m. Eastern time