Nonpublic (Unlisted) Company Disclosure Checklist Update Information
Current through March 31, 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
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.
- Amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures (August 2025) IFRS 7, paragraph 56A; IFRS 18, paragraphs 137, 142 to 149, 150 to 159, 163; IAS 7, paragraphs 167 to 168; IAS 12, paragraphs 198 and 199; IAS 21, paragraph 221 to 223; Appendix B, paragraph B8; Appendix B, paragraphs 26A and 38)
- 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
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