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What’s new from EY
SEC Reporting Series – 2025 SEC annual reports – Form 10-K
SEC Reporting Series – 2026 SEC quarterly reports – Form 10-Q
SEC Reporting Series – 2026 proxy statements
SEC Reporting Series – Pro forma financial information
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 issues guidance on accounting for government grants by business entities
The FASB issued an Accounting Standards Update to establish guidance on the recognition, measurement and presentation of a government grant received by a business entity. See our upcoming To the Point.
Public Company Accounting Oversight Board (PCAOB)
PCAOB board member Christina Ho to step down by 31 January 2026
Upcoming webcasts
Staying ahead: derivatives and hedging standard update
8 December 2025, 12 p.m. Eastern time
Accounting for income taxes: a quarterly perspective – December 2025
16 December 2025, 11 a.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