Accounting Standards Update · 2026

ASU 2026-01 — Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock

The amendments in this Update improve generally accepted accounting principles by providing authoritative guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2025-ED300—Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock.

For more information, see the following:

Accounting Standards Update 2026-01—Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (PDF)

Issued: April 23, 2026

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