First Quarter — 2026
Welcome to Quarterly Accounting Roundup: First Quarter — 2026. Key accounting,
financial reporting, and regulatory developments in the first quarter of 2026 include:
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The California Air Resources Board’s (CARB’s) approval of initial regulations on California corporate greenhouse gas (GHG) reporting and climate-related financial risk disclosure.
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The finalization of the European Commission’s February 2025 omnibus package of proposals that would simplify the European Union’s (EU’s) sustainability reporting requirements.
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The AICPA’s publication of a working draft that proposes updates to its guide on valuation of privately-held-company equity securities issued as compensation.
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The SEC’s and Commodity Futures Trading Commission’s (CFTC’s) issuance of an interpretive release on crypto assets.