FASB Staff Proposes Taxonomy Improvements Related to Equity Securities Subject to Contractual Sale Restrictions

The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Fair Value Measurement (Topic 820): Investment Companies With Equity Securities Subject to Contractual Sale Restrictions. The enhancements will go into effect provided that the proposed ASU is finalized.

Comments on the proposed taxonomy improvements are due by July 17, 2026. For more information, see the release notes on the FASB’s Web site.