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FASB Targets a Valuation Gap in Investment Company Reporting
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Subscribe02 JUL 2026 / FASB REPORTING
The Financial Accounting Standards Board (FASB) has proposed an Accounting Standards Update (ASU) targeting investment companies with equity securities they cannot sell due to contractual sale restrictions. The proposal aims to ensure that a fund's reported value reflects the reality of its sale restrictions, which could have significant impacts on Net Asset Value (NAV), performance reporting, and fee calculations, with comments due by July 17, 2026.
A locked door and an open market price do not tell the same story. That is the accounting problem FASB is trying to fix with its July 1, 2026 proposed Accounting Standards Update on Fair Value Measurement, Topic 820. The proposal targets investment compan...
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