This page contains a listing of Standards Updates directly linked to fasb.org, as well as other news from the Financial Accounting Standards Board.
News
- FASB Improves Guidance on Share-Based Consideration Payable to a Customer
- FASB Issues Standard That Clarifies Guidance for Identifying the Accounting Acquirer in a Business Combination
- SEC Accepts 2025 FASB Taxonomies
- FASB Clarifies Interim Effective Date for New Disaggregation of Income Statement Expenses Standard for Non-Calendar Year-End Entities
- FASB Issues Standard That Improves Accounting Guidance for Induced Conversions of Convertible Debt Instruments
Accounting Standards Updates Issued in 2025
- Update 2025-04 - Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer
- Update 2025-03 - Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity
- Update 2025-02 - Liabilities (405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122
- Update 2025-01 - Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date
Accounting Standards Updates Issued in 2024
- Update 2024-04 - Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments
- Update 2024-03 - Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
- Update 2024-02 - Codification Improvements—Amendments to Remove References to the Concepts Statements
- Update 2024-01 - Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards
Accounting Standards Updates Issued in 2023
- Update 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures
- Update 2023-08 - Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
- Update 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
- Update 2023-06 - Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative
- Update 2023-05 - Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
- Update 2023-04 - Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121 (SEC Update)
- Update 2023-03 - Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock (SEC Update)
- Update 2023-02 - Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)
- Update 2023-01 - Leases (Topic 842): Common Control Arrangements
Accounting Standards Updates Issued in 2022
- Update 2022-06 - Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848
- Update 2022-05 - Financial Services—Insurance (Topic 944): Transition for Sold Contracts
- Update 2022-04 - Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations
- Update 2022-03 - Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
- Update 2022-02 - Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures
- Update 2022-01 - Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method