Deloitte
Accounting Research Tool
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2025

September

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FASB Proposes Guidance on Measurement of Paid-in-Kind DividendsFASB Releases ASU to Amend Guidance on Derivatives Scope Refinements and Make Revenue-Related Scope ClarificationPlanning for a Potential Government ShutdownCARB Releases Preliminary List of Reporting-Covered EntitiesSEC Requests Feedback on Rules Related to Residential Mortgage-Backed and Asset-Backed SecuritiesFASB Holds September 24 MeetingPCAOB Releases Policy Statement on Evaluating Reliability of External Electronic InformationFASB Amends Guidance on the Accounting for and Disclosure of Software CostsSEC and CFTC Further Extend Compliance Date for Amendments to Form PFSEC Releases Policy Statement Related to Mandatory Arbitration Provisions and Makes Corresponding Amendments to Rules of PracticePCAOB Releases Data Points Publication Related to Auditing of Emerging Growth CompaniesSEC Appoints New Investor Advisory Committee MembersPCAOB Releases Publication on Review Engagements Related to Exemption ReportsSEC Chairman Gives Speech at OECD’s Inaugural Global Financial Markets RoundtableSEC Appoints New Director of Division of Corporation FinanceCAQ Releases IPTF Meeting HighlightsSEC Chairman Releases Statement on Spring 2025 Regulatory AgendaSEC Updates Financial Reporting ManualSEC Establishes Fraud Task ForceFASB Staff Proposes Improvements to 2026 SEC Reporting TaxonomySEC and CFTC Release Joint Statement on Regulatory HarmonizationAICPA Releases New Chapter of Practice Aid on Digital AssetsFASB Holds September 3 MeetingCARB Releases Draft Guidance on Climate-Related Financial Risk Disclosure ProgramCAQ Releases Highlights of June 2025 CAQ SEC Regulations Committee Joint Meeting With SEC StaffSEC and CFTC Release Statement on Trading Certain Spot Crypto Asset Products