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Accounting standards effective dates - issued 2026

The below table details ASUs generally effective in annual and interim periods in fiscal years beginning on or after the dates provided.

In this table:

A = annual periods

I = interim periods

* = Indicates a gap in ASU sequencing. ASUs excluded from this list are effective for all applicable entities, including entities with off-calendar year-ends.

▯ = If ‘Complex effective date’ is marked ‘Yes’, additional information is required to determine when the ASU is effective for your company. See the source ASU at fasb.org for complete effective date information. For certain ASUs, additional information is provided in the footnotes that appear on the pdf available for download.

Gray shading indicates that the ASU is first effective in 2026 for a calendar year-end entity.


The ASUs in this table are generally effective for A/I periods in fiscal years beginning on or after the dates provided. 

ASU

Title

ASC

A/I

Public business entities

All other entities

Early adoption

Complex effective date▯

Resources

SEC filers not eligible to be an SRCSEC filers eligible to be an SRCNot an SEC filer
2026-01Initial measurement of paid-in-kind dividends on equity-classified preferred stock505A/I12/15/2612/15/2612/15/2612/15/26YesN/ADefining Issues
Back to all ASU tables
Back to all ASU tables

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