{"id":1613,"date":"2026-01-28T12:48:44","date_gmt":"2026-01-28T12:48:44","guid":{"rendered":"https:\/\/pierag.com\/?p=1613"},"modified":"2026-08-14T12:30:45","modified_gmt":"2026-08-14T12:30:45","slug":"standard-setters-updates-h2-2025","status":"publish","type":"post","link":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/","title":{"rendered":"Standard Setters\u2019 Updates &#8211; H2 2025"},"content":{"rendered":"<h3>Standard Setters\u2019 Updates \u2013 H2 2025<\/h3>\n<p>This edition provides a concise and practical overview of the most significant <strong>accounting, regulatory, and sustainability reporting developments<\/strong> from the second half of 2025, helping organizations prepare for upcoming changes in 2026 and beyond.<\/p>\n<h4>Key Highlights:<\/h4>\n<ul>\n<li><strong>Major Accounting Standards Updates (ASUs)<\/strong> issued in H2 2025, covering credit losses, internal-use software, derivatives and hedging, purchased loans, government grants, interim reporting, and codification improvements.<\/li>\n<li><strong>Simplification and consistency initiatives by FASB<\/strong>, aimed at reducing complexity, improving comparability, and better aligning accounting outcomes with economic substance.<\/li>\n<li><strong>Snapshot of FASB current projects<\/strong>, including debt exchanges, environmental credit programs, crypto asset transfers, equity method improvements, and cash flow statement refinements.<\/li>\n<li><strong>Regulatory developments from the SEC<\/strong>, including leadership changes, crypto asset guidance, AI and fraud task forces, financial reporting manual updates, and implications of major U.S. fiscal legislation.<\/li>\n<li><strong>Sustainability reporting developments<\/strong>, highlighting ISSB exposure drafts and significant simplification of European Sustainability Reporting Standards (ESRS), with reduced reporting burden and enhanced interoperability.<\/li>\n<li><strong>Practical effective-date guidance<\/strong>, with appendices outlining ASUs effective in 2025 and 2026 to support timely implementation planning.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>15-20 Min Read<\/p>\n","protected":false},"author":1,"featured_media":1617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-povs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Standard Setters\u2019 Updates - H2 2025 - Pierag<\/title>\n<meta name=\"description\" content=\"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Standard Setters\u2019 Updates - H2 2025 - Pierag\" \/>\n<meta property=\"og:description\" content=\"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Pierag\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-28T12:48:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-14T12:30:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"377\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Pierag_us_2026\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pierag_us_2026\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/\"},\"author\":{\"name\":\"Pierag_us_2026\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\"},\"headline\":\"Standard Setters\u2019 Updates &#8211; H2 2025\",\"datePublished\":\"2026-01-28T12:48:44+00:00\",\"dateModified\":\"2026-08-14T12:30:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/\"},\"wordCount\":176,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Website-Article-Banner_Header-7.png\",\"articleSection\":[\"Povs\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/\",\"name\":\"Standard Setters\u2019 Updates - H2 2025 - Pierag\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Website-Article-Banner_Header-7.png\",\"datePublished\":\"2026-01-28T12:48:44+00:00\",\"dateModified\":\"2026-08-14T12:30:45+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\"},\"description\":\"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#primaryimage\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Website-Article-Banner_Header-7.png\",\"contentUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Website-Article-Banner_Header-7.png\",\"width\":1440,\"height\":377},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/standard-setters-updates-h2-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/pierag.com\\\/US\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Standard Setters\u2019 Updates &#8211; H2 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#website\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/\",\"name\":\"Pierag US\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pierag.com\\\/US\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\",\"name\":\"Pierag_us_2026\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"caption\":\"Pierag_us_2026\"},\"sameAs\":[\"https:\\\/\\\/pierag.com\\\/US\"],\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/author\\\/pierag_us_2026\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Standard Setters\u2019 Updates - H2 2025 - Pierag","description":"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/","og_locale":"en_US","og_type":"article","og_title":"Standard Setters\u2019 Updates - H2 2025 - Pierag","og_description":"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.","og_url":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/","og_site_name":"Pierag","article_published_time":"2026-01-28T12:48:44+00:00","article_modified_time":"2026-08-14T12:30:45+00:00","og_image":[{"width":1440,"height":377,"url":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png","type":"image\/png"}],"author":"Pierag_us_2026","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Pierag_us_2026","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#article","isPartOf":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/"},"author":{"name":"Pierag_us_2026","@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028"},"headline":"Standard Setters\u2019 Updates &#8211; H2 2025","datePublished":"2026-01-28T12:48:44+00:00","dateModified":"2026-08-14T12:30:45+00:00","mainEntityOfPage":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/"},"wordCount":176,"commentCount":0,"image":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png","articleSection":["Povs"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/","url":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/","name":"Standard Setters\u2019 Updates - H2 2025 - Pierag","isPartOf":{"@id":"https:\/\/pierag.com\/US\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#primaryimage"},"image":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png","datePublished":"2026-01-28T12:48:44+00:00","dateModified":"2026-08-14T12:30:45+00:00","author":{"@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028"},"description":"Review H2 2025 updates from key accounting standard setters and understand important developments affecting financial reporting and compliance.","breadcrumb":{"@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#primaryimage","url":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png","contentUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/01\/Website-Article-Banner_Header-7.png","width":1440,"height":377},{"@type":"BreadcrumbList","@id":"https:\/\/pierag.com\/US\/standard-setters-updates-h2-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pierag.com\/US\/"},{"@type":"ListItem","position":2,"name":"Standard Setters\u2019 Updates &#8211; H2 2025"}]},{"@type":"WebSite","@id":"https:\/\/pierag.com\/US\/#website","url":"https:\/\/pierag.com\/US\/","name":"Pierag US","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pierag.com\/US\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028","name":"Pierag_us_2026","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","caption":"Pierag_us_2026"},"sameAs":["https:\/\/pierag.com\/US"],"url":"https:\/\/pierag.com\/US\/author\/pierag_us_2026\/"}]}},"_links":{"self":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/1613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/comments?post=1613"}],"version-history":[{"count":1,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/1613\/revisions"}],"predecessor-version":[{"id":2207,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/1613\/revisions\/2207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/media\/1617"}],"wp:attachment":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/media?parent=1613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/categories?post=1613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/tags?post=1613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}