Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Proposed Accounting Standards Update issued 2026-08-18
- Relevant parts
- Project summary and current status
- Currency
- future · checked Sep 10, 2026
The proposal belongs in a pending standards-clock lane. It would add a cash- equivalent disclosure and clarify how an entity evaluates certain digital assets. The curriculum does not apply those proposed amendments before the Board issues a final standard and the standard becomes effective for the reporting entity.