Accounting Standards Update · 2025

ASU 2025-11 — Interim Reporting (Topic 270): Narrow-Scope Improvements

The amendments in this Update clarify interim disclosure requirements and the applicability of Topic 270.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2024-ED600—Interim Reporting (Topic 270): Narrow-Scope Improvements, which has been deleted.

For more information, see the following:

Accounting Standards Update 2025-11—Interim Reporting (Topic 270): Narrow-Scope Improvements (PDF)

Issued: December 8, 2025

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