ASC

Accounting Standards Update · 2025

ASU 2025-02 — Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122

Affects405 Liabilities
The amendments in this Accounting Standards Update amend various SEC paragraphs pursuant to the issuance of SEC Staff Accounting Bulletin No. 122.
For more information, see the following:
Accounting Standards Update 2025-02—Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122 (PDF)
Issued: March 18, 2025

Text as published in the FASB Accounting Standards Codification, Basic View.