Setting the standard: FASB activity in 2026

About this episode

The episode discusses FASB's ongoing standard setting activities in 2026, focusing on various key accounting topics.

FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and other key accounting topics. While the pace of new accounting standards may appear quieter than in recent years, the Board has been actively evaluating stakeholder feedback from its agenda consultation process and advancing projects that could lead to significant future accounting updates. This epi...

People in this episode

Host: PwC

Topics covered

• FASB
• accounting standards
• crypto assets
• hedge accounting
• liability classification
• cash flows

Keywords

• FASB
• accounting
• standards
• crypto
• hedge accounting
• liability
• cash flows

Mentioned in this episode

Organizations: FASB, PwC

Products: crypto assets

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