Our fourth quarter update provides a summary of newly released accounting guidance, as well as financial reporting and regulatory activities that may impact both public and private companies.
Topics include:
- Accounting guidance
- Accounting guidance issued in fourth quarter 2025
- Regulatory update
- SEC proposes amendments to the small entity definitions for investment companies and investment advisers for purposes of the Regulatory Flexibility Act
- Standards issued in 2025
- Standards issued in prior years effective 2025 or after
