Quarterly accounting update—Summer 2025

Event overview

Watch the recording of RSM’s summer quarterly accounting webinar to stay ahead of the latest developments and gain an in-depth understanding of recently issued Accounting Standards Updates (ASUs) by the Financial Accounting Standards Board (FASB).

You’ll hear about many notable updates, including:

• ASU 2025-04, which provides updated guidance on how to classify the vesting conditions of share-based compensation which is payable to a customer when the buyer meets certain sales-related criteria
• ASU 2025-03, which updates the guidance on determining the acquirer of a variable interest entity in certain facts and circumstances
• The FASB’s forthcoming guidance which provides a practical expedient for both public and private companies regarding how to apply ASC 326 to trade accounts receivable recognized under ASC 606, as well as a further accounting policy election for private companies on the application of the practical expedient

Additionally, you will hear approaches for implementing the disclosure requirements of ASU 2023-09 related to ASC 740, Income Taxes, and receive an update on the scope and other provisions of the FASB’s project on purchased financial assets.

Watch on demand