ASU 2025-12 — Codification Improvements

The amendments in this Update address stakeholder suggestions on the Accounting Standards Codification and make other incremental improvements to generally accepted accounting principles (GAAP). The amendments make Codification updates to a broad range of Topics arising from technical corrections, unintended application of the Codification, clarifications, and other minor improvements.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2025-ED100—Codification Improvements, which has been deleted.

For more information, see the following:

Accounting Standards Update 2025-12—Codification Improvements (PDF)

Issued: December 17, 2025