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FASB Puts Restricted Shares Under a Fair Value Reality Check
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Subscribe11 SEP 2026 / FASB REPORTING
The Financial Accounting Standards Board (FASB) issued ASU 2026-03 to improve the valuation of equity securities with contractual sale restrictions in investment companies. The changes, taking effect from December 15, 2027, aim to bring better accuracy to calculations involving restricted shares and performance metrics by factoring in the constraints, thus providing a more realistic financial perspective to investors.
Two securities can carry the same ticker, come from the same company, and still not be worth the same thing to the investor holding them. That is the issue FASB is trying to clean up with ASU 2026-03, issued September 9, 2026. The new standard changes how...
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