External resource

ASU 2025-11, Interim Reporting—Narrow-Scope Improvements

FASB update clarifying Topic 270 applicability, form and content, the interim disclosure index and principle, and related navigation.

Authority and currency

About this authority

Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Accounting Standards Update 2025-11
Relevant parts: Summary; amendments; transition and effective dates
Currency: future · checked Aug 7, 2026

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At the verification date, ASU 2025-11 is issued but ordinarily appears as future or pending content. A lesson must label whether it is teaching current requirements, pending amendments, or an early-adopted policy for a specified entity and period.