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What’s new from EY
NAIC Fall 2025 Bulletin highlights recent developments in the statutory insurance accounting and regulatory framework
An introduction to tokens and tokenization
Our publication provides a high-level overview of the key challenges and potential benefits of tokens and tokenization.
Regulatory matters
Securities and Exchange Commission (SEC)
SEC expected to limit operations in the event of a government shutdown
The SEC, including its Division of Corporation Finance (DCF), is expected to significantly limit its operations in the event of a government shutdown. Refer to DCF’s October 2025 shutdown guidance for more information. Registrants should monitor the SEC’s website for updates.
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB adds project to its technical agenda on the definition of common control and refines the scope of its research project on consolidation for business entities at its 28 January meeting
FASB to discuss (1) whether to add a project to its technical agenda on Accounting for commodities and (2) stakeholder feedback on goodwill, including feedback on the Invitation to Comment on agenda consultation, and whether to add a project to its technical agenda at its 4 February meeting
Upcoming webcasts
What you need to know for Q1 2026 financial reporting (Offering – 1 of 2)
12 March 2026, 1 p.m. Eastern time
What you need to know for Q1 2026 financial reporting (Offering – 2 of 2)
24 March 2026, 1 p.m. Eastern time