Every Monday issue, in one place.

FASB ASU: investment companies must factor contractual sale restrictions into fair value

FASB finalized the rule requiring investment companies to discount restricted equity in fair value - effective for annual periods beginning after Dec. 15, 2027.

KPMG agentic tool clears security certification

Plus: record CFO cost pressures and the CAMT clarity push.

FASB proposed ASU: codification improvements and stablecoin cash equivalents

Two companion FASB proposals tackle Codification housekeeping and the stablecoin-as-cash-equivalent question at once. Comments due Nov. 19.

October 2026 close calendar: 21 business days, one holiday, two filing dates

October 2026 opens on a quarter-end close, hits a banking holiday and two October 15 deadlines mid-month, and hands off to November on Monday.