Accounting Standards December 11, 2025
AICPA News – Dec. 2025
AICPA News is a round-up of recent announcements from the American Institute of CPAs, the Association of International CPAs, and the Chartered Institute of Management Accountants (CIMA).
Accounting Standards December 11, 2025
AICPA News – Dec. 2025
AICPA News is a round-up of recent announcements from the American Institute of CPAs, the Association of International CPAs, and the Chartered Institute of Management Accountants (CIMA).
Accounting Standards December 8, 2025
FASB Posts New Standard to Improve Interim Reporting
The Financial Accounting Standards Board issued a new Accounting Standards Update on Dec. 8 that the board said improves the navigability of the required interim reporting disclosures and clarifies when that guidance is applicable.
Accounting Standards December 4, 2025
FASB Adds Guidance to GAAP on Accounting for Government Grants by Businesses
A new Accounting Standards Update published by the Financial Accounting Standards Board on Dec. 4 establishes authoritative guidance on the accounting for government grants received by business entities.
Accounting Standards November 25, 2025
FASB Releases New Standard Clarifying Certain Aspects of Hedge Accounting Guidance
The Financial Accounting Standards Board says the ASU published on Nov. 25 also addresses several incremental hedge accounting issues arising from the global reference rate reform initiative.
Accounting November 20, 2025
FASB Says Certain Costs of Leases Standard Were Significantly Higher Than Expected
A post-implementation review report on the standard says that while it achieved its overall objective, the initial costs to implement the lessee requirements along with the ongoing costs to apply those requirements "were significantly higher than the FASB expected at issuance."
Accounting Standards November 13, 2025
FASB Updates Accounting Guidance for Purchased Loans
The Financial Accounting Standards Board issued an update to accounting standards on Nov. 12 that it says improves the accounting for purchased loans.
Accounting October 28, 2025
Washington State Adopts Alternate Pathway to CPA Credential
Earlier this year, the Washington State Board of Accountancy passed a new rule that provide an additional route to a CPA credential.
Accounting Standards October 13, 2025
IFRS Foundation Publishes IFRS for SMEs Educational Model 12
These modules are designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Accounting Standard.
Accounting September 30, 2025
FASB Aims to Update Guidance on Paid-in-Kind Dividends
The Financial Accounting Standards Board is seeking comments on a proposed Accounting Standards Update that would provide guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.
Accounting September 26, 2025
More Governments Worldwide Are Slowly Shifting From Cash to Accrual Accounting
A new report from the International Federation of Accountants and the Chartered Institute of Public Finance and Accountancy captures current and future use of public financial reporting approaches by governments worldwide.
Accounting September 18, 2025 Sponsored
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Accounting Standards September 18, 2025
FASB Issues Standard to Improve Internal-Use Software Guidance
“The new ASU addresses changes in software development methods, increasing the operability of the recognition guidance for improved financial reporting," FASB Chair Richard Jones said.