Nonpublic (Unlisted) Company Disclosure Checklist Update Information
Current through September 25, 2026
The nonpublic company disclosure checklists in our products are revised periodically to ensure that they are as up-to-date as possible. As part of that process, our editorial staff continually monitors the development of literature by the FASB, GASB, and IASB. The following disclosure requirements may have been issued after some checklists were last updated: (Page one of each checklist lists the latest pronouncements issued as of the checklist's publication date.)
Statements and Implementation Guides of the Governmental Accounting Standards Board:
- GASB Statement No. 105, Subsequent Events (December 2025, effective for fiscal years beginning after June 15, 2026, and all reporting periods thereafter, applied prospectively at transition. Earlier application is encouraged.) Paragraphs 5, 9, 11, and 12
- Implementation Guide No. 2026-1, Financial Reporting Model Improvements—Subsidies (September 2026, effective for fiscal years beginning after June 15, 2026, and all reporting periods thereafter. Earlier application is encouraged if Statement 103 has been implemented.) Paragraphs 4 through 7
Statements and Interpretations of the International Accounting Standards Board:
- Amendments to IAS 21, Translation to a Hyperinflationary Presentation Currency (November 2025, effective for annual reporting periods beginning on or after January 1, 2027. Earlier application is permitted.) IAS 21, paragraphs 53A, 53B, 54A, 60O, and 60P; IFRS 19, paragraphs 219A to 220A
- IFRS 20, Regulatory Assets and Regulatory Liabilities (May 2026, effective for annual reporting periods beginning on or after January 1, 2029. Earlier application is permitted.) Paragraphs 68 through 83, B95 through B97, C1, C6 through C8, C13 through C17, and E4; IFRS 1, Paragraphs 31B, 31D
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