ASU 2026-03 — Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions

For investment companies within the scope of Topic 946, Financial Services—Investment Companies, the amendments in this Update require that a contractual restriction on the sale of an equity security (such as a lock-up agreement) be considered in measuring fair value.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2026-ED300—Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions, which has been deleted.

For more information, see the following:

Issued: September 9, 2026