Proposed Accounting Standards Update 2026-ED500—Codification Improvements

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

For more information, see the following:

Issued: September 2, 2026

Comments Due: November 19, 2026

The Exposure Draft indicates the Codification sections that may be changed upon issuance of the guidance.

• 205-10-45-1
• 220-10-50-1
• 270-10-45-1
• 310-20-55-1
• 326-20-30-1
• 360-10-15-1
• 410-20-45-1
• 450-20-15-1
• 505-30-50-1
• 710-10-45-1
• 718-10-35-1
• 718-10-55-1
• 718-10-35-1
• 718-20-35-1
• 718-20-55-1
• 740-10-55-1
• 740-20-55-1
• 908-360-15-1
• 815-10-15-1
• 815-10-55-1
• 815-20-35-1
• 815-35-35-1
• 820-10-55-1
• 815-10-35-1
• 815-10-65-1
• 815-20-25-1
• 815-40-35-1
• 815-40-50-1
• 954-815-50-1
• 105-10-65-1