FASB Update for Private Companies and Not-for-Profit Organizations - Monday, May 4, 2026

The areas covered include:
1. Overview and matters related to the FASB’s current agenda, the status of certain projects, and the 2025 agenda consultation
2. Private Company Council (PCC) projects, agenda priority process, and other activities
3. Update on credit losses post-implementation review (PIR) activities
4. Recent discussions of the FASB’s Not-for-Profit Advisory Committee (NAC)
5. Update on certain technical agenda projects and other areas of research such as equity method of accounting—targeted improvements; classification of certain digital assets as cash equivalents; accounting for transfers of crypto assets; indexation—debt and equity; definition of common control; debt modifications, extinguishments, and troubled debt restructurings; and paid-in-kind dividends
6. Overview of other FASB activities and recently completed Accounting Standards Updates (ASUs)
7. Audience question-and-answer session.

Видео FASB Update for Private Companies and Not-for-Profit Organizations - Monday, May 4, 2026 канала FASB - Financial Accounting Standards Board