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 in FASB Accounting Standards Codification (FASB ASC) 832, Government Assistance. ASU 2025-10 addresses a void in U.S. generally accepted accounting principles (U.S. GAAP) by providing guidance on how business entities should account for government grants—a topic that previously lacked
Resources
Accounting for Government Grants Received by Business Entities New Requirements in ASU 2025-10
4 hours ago · 1 min read
AICPA MEMBER
ACCESS
Resource available
Download the CPEA Report - December 2025 - Accounting for Government Grants Received by Business Entities - New Requirements in ASU 2025-10
File name: cpea-report-december-2025-accounting-for-government-grants-received-by-business-entities-new-requirements-in-asu-2025-10.pdf
Reserved for AICPA® & CIMA® Members
Already a member of the AICPA or CIMA?
Log in with your account
Not a member of the AICPA or CIMA?
To gain access to exclusive content, your first step is to join the AICPA or CIMA.