Nonpublic (Unlisted) Company Disclosure Checklist Update Information
Current through June 30, 2025
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.)
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Statements and Implementation Guides of the Governmental Accounting Standards Board:
- GASB Statement No. 104, Disclosure of Certain Capital Assets (September 2024, effective for fiscal years beginning after June 15, 2025, and reporting periods thereafter. Earlier application is encouraged.) Paragraphs 4, 8, and 10
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Statements and Interpretations of the International Accounting Standards Board:
- IFRS for SMEs (Third Edition) (February 2025, effective for annual periods beginning on or after January 1, 2027. Earlier application is permitted.) Refer to the Standard for the disclosure requirements.