XBRL staff at the Financial Accounting Standards Board (FASB) has published for comment Proposed GAAP Taxonomy Improvements for a Proposed Update on Equity Securities Subject to Contractual Sale Restrictions. FASB staff are accepting comments until July 17, 2026, on the proposed update that would require that investment companies consider contractual sale restrictions in measuring the fair value of equity securities and disclose the amount of the discount attributable to contractual sale restrictions.
Comments can be submitted by email to xbrled@fasb.org. Please include the File Reference Number indicated on the cover of the Release Notes.
Upcoming XBRL US Events
Public Review for Version 31 of DQC Rules
Center for Data Quality Committee Meeting
AI Technologies Impact on Company Compliance Activities
Domain Steering Committee Meeting
Communications & Services Steering Committee Meeting
Digital Standards for Digital Assets – Supporting the GENIUS Act
