Maintenance Updates · 2026
2026 Maintenance Updates
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and changes to source fragment information (used for Cross Reference and the Printer-Friendly with Sources). On occasion, a maintenance update may include nonsubstantive corrections which are reflected in the relevant Status tables.
| Date | Maintenance Update | Affected Topics/Subtopics | Affected Glossary Terms |
| 07/31/2026 | 2026-08 (PDF) | 270-10 | None |
| 07/16/2026 | 2026-07 (PDF) | None | None |
| 07/02/2026 | 2026-06(roll-off) (PDF) | Various (See Release Notes) | Block of New Insurance Contracts,Formation Date, Goodwill, Guaranteed Minimum Income Benefit, Lock-In Concept, Market Risk Benefit, Net Premiums, Risk of Adverse Deviation |
| 06/01/2026 | 2026-05 (PDF) | None | None |
| 05/01/2026 | 2026-04 (PDF) | None | None |
| 04/03/2026 | 2026-03 (PDF) | None | None |
| 02/27/2026 | 2026-02 (PDF) | Various (See Release Notes) | None |
| 01/30/2026 | 2026-01 (PDF) | Various (See Release Notes) | Nonpublic Entity (definition 4) |
Text as published in the FASB Accounting Standards Codification, Basic View.