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What’s new from EY
Updated FRD on segment reporting reflects enhanced interpretive guidance
Register for our Diving deeper: What to know about the FASB’s DISE standard webcast on 25 September
Register for our quarterly financial reporting webcast on 18 September
Our What you need to know for Q3 2025 financial reporting webcast will be held on 18 September 2025 from 1 p.m. to 2 p.m. Eastern time with an alternate viewing offered on 23 September.
Regulatory matters
Securities and Exchange Commission (SEC)
Updated SEC regulatory agenda reflects 2025 and 2026 priorities
The SEC’s updated regulatory agenda outlines several proposed and final rules the agency plans to consider in 2025 and 2026, with a focus on facilitating capital formation and reducing compliance burdens. The agenda includes proposals on clarifying the regulatory framework for crypto assets, enhancing accommodations for emerging growth companies and simplifying filer status. It also includes proposals on modernizing disclosures and facilitating disclosure of material information.
The updated agenda no longer includes most items from the previous agenda, including those on human capital management disclosures and corporate diversity.
Standard Setter updates
Financial Accounting Standards Board (FASB)
FASB directs staff to draft final ASU on Accounting for debt exchanges and discusses its post-implementation review of the leases standard at its 3 September meeting
EITF to discuss its project on Application of Topic 715 to market-return cash balance plans at its 9 September meeting
Upcoming webcasts
Accounting for income taxes: a quarterly perspective - September 2025
16 September 2025, 11 a.m. Eastern time
What you need to know for Q3 2025 financial reporting
18 September 2025, 1 p.m. Eastern time
Diving deeper: What to know about the FASB’s DISE accounting standard
25 September 2025, 1 p.m. Eastern time