Key Dates

ASU 2025-05, Financial Instruments — Credit Losses (Topic 326) — Measurement of Credit Losses for Accounts Receivable and Contract Assets (issued July 30, 2025)

Entities that apply the practical expedient and accounting policy election (if applicable) when estimating expected credit losses on current accounts receivable and/or current contract assets arising from transactions under Topic 606, including those assets acquired in a transaction accounted for under Topic 805, Business Combinations.

The amendments will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted.

ASU 2025-04, Compensation — Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606) — Clarifications to Share-Based Consideration Payable to a Customer (issued May 15, 2025)

All entities that issue share-based consideration to a customer that is within the scope of Topic 606.

The amendments in this Update are effective for all entities for annual reporting periods (including interim reporting periods within annual reporting periods) beginning after December 15, 2026. Early adoption is permitted.

ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810) — Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (issued May 12, 2025)

All reporting entities involved in acquisition transactions effected primarily by exchanging equity interests when the legal acquiree is a VIE that meets the definition of a business.

The amendments in this Update are effective for all entities for annual reporting periods beginning after December 15, 2026, including interim reporting periods within those annual reporting periods.

ASU 2025-02, Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122 (issued March 18, 2025)

SEC registrants.

Effective upon issuance.

ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (issued January 6, 2025)

Applies to all public business entities but only potentially affects non-calendar year-end entities.

The amendment in this Update amends the effective date of Update 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption of Update 2024-03 is permitted.

ASU 2024-04, Debt — Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments (issued November 26, 2024)

All reporting entities that settle convertible debt instruments for which the conversion privileges were changed to induce conversion.

The amendments in this Update are effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted.

ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (issued November 4, 2024)

All public business entities.

The amendments in this Update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, for all public business entities.

ASU 2024-02, Codification Improvements — Amendments to Remove References to the Concepts Statements (issued March 29, 2024)

All reporting entities within the scope of the affected accounting guidance.

The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025.

Early application of the amendments in this Update is permitted for all entities, for any fiscal year or interim period for which financial statements have not yet been issued (or made available for issuance). If an entity adopts the amendments in an interim period, it must adopt them as of the beginning of the fiscal year that includes that interim period.

ASU 2024-01, Compensation — Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards (issued March 21, 2024)

All reporting entities that account for profits interest awards as compensation to employees or nonemployees in return for goods or services.

For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. For all other entities, the amendments are effective for annual periods beginning after December 15, 2025, and interim periods within those annual periods.

Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. If an entity adopts the amendments in an interim period, it should adopt them as of the beginning of the annual period that includes that interim period.

ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (issued December 14, 2023)

All entities that are subject to Topic 740, Income Taxes.

For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance.

The amendments in this ASU should be applied on a prospective basis. Retrospective application is permitted.

ASU 2023-08, Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (issued December 13, 2023)

All public entities that are required to report segment information in accordance with Topic 280, Segment Reporting.

The amendments are effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years. Early adoption is permitted.

ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (issued November 27, 2023)

All reporting entities.

The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted.

ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative (issued October 9, 2023)

All reporting entities.

For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The amendments in this ASU should be applied prospectively.

For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Codification and will not become effective for any entity.

ASU 2023-05, Business Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement (issued August 23, 2023)

All entities that meet the definition of a joint venture or a corporate joint venture, as defined in the Master Glossary of the Codification.

The amendments are effective on or after January 1, 2025.

ASU 2023-02, Investments — Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method — a consensus of the FASB Emerging Issues Task Force (issued March 29, 2023)

All reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a LIHTC structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC-specific guidance removed from ASC 323-740 has been applied. In addition, the disclosure requirements apply to investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method (including investments within that elected program that do not meet the conditions to apply the proportional amortization method).

For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. If an entity adopts the amendments in an interim period, it shall adopt them as of the beginning of the fiscal year that includes that interim period. The amendments in this ASU must be applied on either a modified retrospective or a retrospective basis (except for LIHTC investments not accounted for using the proportional amortization method).

A reporting entity that has LIHTC investments that are no longer permitted to use (1) the cost method guidance in ASC 323-740-25-2A, (2) the equity method example in ASC 323-740-55-8 through 55-9, or (3) the delayed equity contribution guidance in ASC 323-740-25-3 must either use its general transition method (that is, modified retrospective or retrospective) or apply a prospective approach.

ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 (issued December 21, 2022)

All entities, subject to meeting certain criteria, that have contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform.

Effective for all entities on December 21, 2022.

ASU 2022-05, Financial Services — Insurance (Topic 944): Transition for Sold Contracts (issued December 15, 2022)

Entities that have derecognized contracts before the LDTI effective date.

ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (issued June 30, 2022)

All entities that have investments in equity securities measured at fair value that are subject to a contractual sale restriction.

For public business entities, the amendments in this ASU are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance.

For all entities except investment companies as defined under ASC 946, Financial Services — Investment Companies, the amendments in this ASU should be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption.

An entity that qualifies as an investment company under ASC 946 should apply the amendments in this ASU to an investment in an equity security subject to a contractual sale restriction that is executed or modified on or after the date of adoption. An investment company with an equity security subject to a contractual sale restriction that was executed before the date of adoption should continue to account for the equity security until the contractual restrictions expire or are modified using the accounting policy applied before the adoption of the amendments (that is, if an investment company was incorporating the effects of the restriction in the measurement of fair value, it would continue to do so).

ASU 2021-01, Reference Rate Reform (Topic 848): Scope (issued January 7, 2021)

All entities that have derivative instruments that use an interest rate for margining, discounting, or contract price alignment that is modified as a result of reference rate reform.

Effective upon issuance through December 31, 2024.

ASU 2020-11, Financial Services — Insurance (Topic 944): Effective Date and Early Application (issued November 5, 2020)

All entities.

The amendments in this ASU defer the effective date of LDTI for all entities by one year as follows:

1. For public business entities that meet the definition of an SEC filer and are not SRCs, LDTI is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years.
2. For all other entities, LDTI is effective for fiscal years beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025.

ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (issued March 12, 2020)

All entities.

The amendments in this ASU are effective for all entities as of March 12, 2020, through December 31, 2022.

ASU 2019-09, Financial Services — Insurance (Topic 944): Effective Date (issued November 15, 2019)

All entities.

This ASU amends the effective date of ASU 2018-12. See effective date information for ASU 2018-12 below.

ASU 2018-12, Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (issued August 15, 2018; effective date amended by ASU 2019-09 and ASU 2020-11)

All entities.

For public business entities that meet the definition of an SEC filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, the amendments in this ASU are effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025. Early application of the amendments is permitted.

SSAE 23, Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management (issued June 10, 2024)

Entities that perform engagements in accordance with the Statements on Standards for Attestation Engagements.

Effective for engagements beginning on or after December 15, 2025.

SAS 149, Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors) (issued March 6, 2023)

Auditors.

Effective for audits of group financial statements for periods ending on or after December 15, 2026.

SAS 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards (issued June 6, 2022)

Auditors.

Effective for engagements conducted in accordance with GAAS for periods beginning on or after December 15, 2025.

Disclosure of Order Execution Information (34-99679) (issued March 6, 2024); Extension of Compliance Date for Disclosure of Order Execution Information (34-104147) (issued September 30, 2025)

SEC registrants.

Effective date: Date of publication in the Federal Register.

Compliance date: The compliance date for the amendments to Rules 600 and 605 of Regulation NMS, published on April 15, 2024, at 89 FR 26428, is extended from December 14, 2025, to August 1, 2026.

Amendments to the Commission’s Rules of Practice (34-103980) (issued September 17, 2025)

SEC registrants.

September 19, 2025.

Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers (IA-6546) (issued February 8, 2024); Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Extension of Compliance Date (IA-6838) (issued January 29, 2025); Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers (IA-6865) (March 18, 2025) Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date (IA-6883) (June 11, 2025); Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date (IA-6919) (September 17, 2025)

SEC registrants.

Effective date: September 19, 2025.

Compliance date: The compliance date for the amendments to Form PF adopted on February 8, 2024, is delayed until October 1, 2026.

Extension of Compliance Dates for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report (33-11386) (issued September 8, 2025)

SEC registrants.

Effective date: September 10, 2025.

Compliance date: The compliance dates for certain amendments adopted on December 16, 2024, and published on January 21, 2025 at 90 FR 7250, are extended by twelve months, as discussed in more detail below.

Daily Computation of Customer and Broker-Dealer Reserve Requirements under the Broker-Dealer Customer Protection Rule (34-102022) (issued December 20, 2024); Extension of Compliance Date for Required Daily Computation of Customer and Broker-Dealer Reserve Requirements under the Broker-Dealer Customer Protection Rule (34-103320) (issued June 25, 2025)

SEC registrants.

Effective date: July 1, 2025.

Compliance Date: The compliance date for Rule 15c3-3(e)(3)(i)(B)(1), published January 13, 2025, at 90 FR 2837, is extended from December 31, 2025, to June 30, 2026.

Adoption of Updated EDGAR Filer Manual (33-11378) (issued June 16, 2025)

SEC registrants.

July 1, 2025, except instruction 3, which is effective September 15, 2025.

Notice of Withdrawal of Proposed Regulatory Actions (33-11377) (issued June 12, 2025)

SEC registrants.

June 17, 2025.

Form N-PORT and Form N-CEN Reporting; Guidance on Open-End Fund Liquidity Risk Management Programs (IC-35308) (issued August 28, 2024); Form N-PORT and Form N–CEN Reporting; Guidance on Open-End Fund Liquidity Risk Management Programs; Delay of Effective and Compliance Dates (IC-35538) (issued April 16, 2025)

SEC registrants.

Effective Date: As of April 22, 2025, the effective date for the amendments to Form N-PORT and amendatory instruction 2 to 17 CFR 270.30b1-9 published at 89 FR 73764 on September 11, 2024, are delayed to November 17, 2027. As of April 22, 2025, the effective date for amendatory instruction 3 to 17 CFR 270.30b1-9 published at 89 FR 73764 on September 11, 2024, is delayed to May 18, 2028. The effective date for the amendments to Form N-CEN, published at 89 FR 73764 on September 11, 2024, will remain November 17, 2025.

Compliance date: The compliance date for the amendments to Form N-PORT and 17 CFR 270.30b1-9, published at 89 FR 73764 on September 11, 2024, is delayed to November 17, 2027, for fund groups with net assets of $1 billion or more as of the end of their most recent fiscal year end, and to May 18, 2028, for fund groups with less than $1 billion in net assets as of the end of their most recent fiscal year end.

Adoption of Updated EDGAR Filer Manual (33-11369) (issued March 17, 2025)

SEC registrants.

April 18, 2025.

Investment Company Names (33-11238 and 33-11238A) (issued September 20, 2023); Investment Company Names; Extension of Compliance Date (33-11368) (issued March 14, 2025)

SEC registrants.

Effective date: The effective date for this release is March 20, 2025. The effective date for the amendments to 17 CFR 270.35d-1 (“rule 35d-1”) under the Investment Company Act and related prospectus disclosure and reporting requirements, as adopted September 20, 2023, remains December 11, 2023.

Compliance date: The compliance date for the amendments to rule 35d-1 under the Investment Company Act, and related prospectus disclosure and reporting requirements, adopted September 20, 2023 is extended to June 11, 2026 for fund groups with net assets of $1 billion or more as of the end of their most recent fiscal year and to December 11, 2026 for fund groups with less than $1 billion in net assets as of the end of their most recent fiscal year. As discussed in section I, the operation of the compliance date is modified to allow for compliance based on the timing of certain annual fund disclosure and reporting obligations that are tied to the fund’s fiscal year-end.

Delegation of Authority to Director of the Division of Enforcement (33-11366) (issued March 10, 2025)

SEC registrants.

March 14, 2025.

Standards for Covered Clearing Agencies for U.S. Treasury Securities and Application of the Broker-Dealer Customer Protection Rule With Respect to U.S. Treasury Securities (34-99149) (issued December 13, 2023); Extension of Compliance Dates for Standards for Covered Clearing Agencies for U.S. Treasury Securities and Application of the Broker-Dealer Customer Protection Rule With Respect to U.S. Treasury Securities (34-102487) (issued February 25, 2025)

SEC registrants.

Effective date: The effective date for this release is March 4, 2025. The effective date for the Trade Submission Requirement adopted on December 13, 2023, remains March 18, 2024.

Compliance dates: The compliance date for Rule 17ad-22(e)(18)(iv)(A) and (B), published January 16, 2024 at 89 FR 2829, is extended from December 31, 2025, to December 31, 2026, for eligible cash market transactions, and from June 30, 2026, to June 30, 2027, for eligible repo transactions.

Technical Amendments to Commission Rules and Forms (33-11361) (issued January 17, 2025)

SEC registrants.

February 18, 2025.

Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report (33-11342) (issued December 16, 2024)

SEC registrants.

Effective date: March 24, 2025.

Compliance date: The applicable compliance dates are discussed in Section VIII.

Adoption of Updated EDGAR Filer Manual (33-11341) (issued December 16, 2024)

SEC registrants.

January 30, 2025.

Update to the Commission’s Organization and Program Management Regulations (33-11337) (issued December 10, 2024)

SEC registrants.

December 16, 2024.

Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews (IA-6773) (issued November 8, 2024)

SEC registrants.

November 19, 2024.

Conforming Amendments to Commission Rules and Forms (33-11325) (issued November 7, 2024)

SEC registrants.

November 18, 2024.

Covered Clearing Agency Resilience and Recovery and Orderly Wind-Down Plans (34-101446) (issued October 25, 2024)

SEC registrants.

Effective date: January 17, 2025.

Compliance date: The applicable compliance dates are discussed in Part III.

EDGAR Filer Access and Account Management (33-11313) (issued September 27, 2024)

SEC registrants.

Effective date: The effective date for the rule and form amendments is March 24, 2025. The effective dates for the EDGAR Filer Manual changes are March 24, 2025, and December 22, 2025.

Compliance date: The compliance date for amended Form ID is March 24, 2025. The compliance date for all other rule and form amendments (other than the EDGAR Filer Manual changes) is September 15, 2025.

Regulation NMS: Minimum Pricing Increments, Access Fees, and Transparency of Better Priced Orders (34-101070) (issued September 18, 2024)

SEC registrants.

Effective date: December 9, 2024.

Compliance date: The applicable compliance dates are discussed in section VI.

Adoption of Updated EDGAR Filer Manual (33-11304) (issued September 16, 2024)

SEC registrants.

October 22, 2024.

Qualifying Venture Capital Funds Inflation Adjustment (IC-35305) (issued August 21, 2024)

SEC registrants.

September 30, 2024.

Registration for Index-Linked Annuities and Registered Market Value Adjustment Annuities; Amendments to Form N-4 for Index-Linked Annuities, Registered Market Value Adjustment Annuities, and Variable Annuities; Other Technical Amendments (33-11294) (issued July 1, 2024)

SEC registrants.

Effective date: September 23, 2024.

Compliance date: The applicable compliance dates are discussed in section II.J of this release.

The Enhancement and Standardization of Climate-Related Disclosures for Investors (33-11275) (issued March 6, 2024)

SEC registrants.

Investment Company Reporting Modernization (33-10442) (issued December 8, 2017)

SEC registrants.

Effective January 16, 2018, until March 31, 2026. The effective date for the amendments to 17 CFR 232.401, 249.332, 270.8b–33, 270.30a–2, 270.30a–3, 270.30b1–5, and 17 274.130 and in Instructions 54, 57, 59, and 61 in the final rule published at 81 FR 81870 on November 18, 2016, is delayed until May 1, 2020.

Release No. 2024-013, Firm Reporting (issued November 21, 2024)

Auditors of public entities.

For the largest firms (as defined in new Rule 4013), the final amendments will become effective on March 31, 2027, or two years after approval of the requirements by the SEC, whichever occurs later. For all other firms, the final amendments will become effective one year after the first phase.

Release No. 2024-012, Firm and Engagement Metrics (issued November 21, 2024)

Auditors of public entities.

If the amendments are approved by the SEC, both firm-level and engagement-level reporting will be required for periods beginning on October 1, 2027.

Release No. 2024-011, Constructive Requests to Withdraw From Registration (issued November 14, 2024, and approved by the SEC on January 2, 2025)

Auditors of public entities.

Rule 2107(h) takes effect initially for annual reports and annual fees that are due in 2025.

Release No. 2024-008, Amendment to PCAOB Rule 3502 Governing Contributory Liability (issued June 12, 2024, and approved by the SEC on August 20, 2024)

Auditors of public entities.

The amendments are effective on October 19, 2024.

Release No. 2024-007, Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form (issued June 12, 2024, and approved by the SEC on August 20, 2024)

Auditors of public entities.

Effective for financial statement audits for fiscal years beginning on or after December 15, 2025.

Release No. 2024-005, A Firm’s System of Quality Control and Other Amendments to PCAOB Standards, Rules, and Forms (issued May 13, 2024, and approved by the SEC on September 9, 2024)

Auditors of public entities.

The amendments are effective on December 15, 2025.

Release No. 2024-004, General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards (issued May 13, 2024, and approved by the SEC on August 20, 2024)

Auditors of public entities.

The amendments are effective for financial statement audits for fiscal years beginning on or after December 15, 2025.

Release No. 2023-008, The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards (issued September 28, 2023, and approved by the SEC on December 1, 2023)

Auditors of public entities.

The amendments are effective for financial statement audits for fiscal years ending on or after June 15, 2025.

Release No. 2022-002, Planning and Supervision of Audits Involving Other Auditors and Dividing Responsibility for the Audit With Another Accounting Firm (issued June 21, 2022, and approved by the SEC on August 12, 2022)

Auditors of public entities.

The amendments are effective for financial statement audits for fiscal years ending on or after December 15, 2024.

Statement No. 104, Disclosure of Certain Capital Assets (issued October 17, 2024)

Government entities.

Effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

Statement No. 103, Financial Reporting Model Improvements (issued April 24, 2024)

Government entities.

Effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

Statement No. 102, Certain Risk Disclosures (issued January 8, 2024)

Government entities.

Effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged.

November 10, 2025

Comments due

November 10, 2025

Dbriefs webcast

CPE credit: Finance

November 12, 2025

Dbriefs webcast

CPE credit: Accounting

November 13, 2025

Dbriefs webcast

CPE credit: Specialized Knowledge

November 17, 2025

FASB webcast

December 1, 2025

Comments due