On December 04, 2025, the FASB issued Accounting Standards Update (ASU) 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities. ASU 2025-10 establishes authoritative recognition, measurement, presentation, and disclosure guidance for government grants received by business entities.
The amendments in ASU 2025-10 apply to all entities except for not-for-profit entities (NFPs) and employee benefit plans (EBPs) that receive a government grant. NFPs are excluded from the scope of the amendments because FASB Accounting Standards Codification
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ASU 2025-10: Accounting for Government Grants
Dec 08, 2025 · 1 min read
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Download the CPEA Alert - December 2025 - ASU 2025-10 - Accounting for Government Grants
File name: CPEA Alert - December 2025 - ASU 2025-10 - Accounting for Government Grants.pdf
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