Our first 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 effective first quarter 2026 and for years ended 2026: Public companies
- Accounting guidance effective for years ended Dec. 31, 2026: Private companies
- Regulatory update
- SEC proposes amendments to reduce burdens in reporting of fund portfolio holdings
- SEC publishes staff report on capital-raising dynamics
- SEC appoints new chairman and board members to PCAOB
- Standards issued in prior years effective 2026 or after
