FASB Holds November 12 Meeting

At its November 12, 2025, meeting, the FASB decided to add to its technical agenda a project on improving certain aspects of the accounting for equity method investments. The Board also discussed the use of the proportional amortization method under ASC 740-323 but decided not to add a project on this topic to its technical agenda.

For more information, see the tentative Board decisions on the FASB’s Web site.