FASB Holds February 4 Meeting

At its February 4, 2026, meeting, the FASB decided to add to its technical agenda a project on improving the accounting for certain tangible commodities inventories. In addition, the Board discussed feedback on certain aspects of the subsequent accounting for goodwill, as addressed in the FASB’s January 2025 invitation to comment Agenda Consultation.

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