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Government grants: Understanding new FASB guidance

April 21, 2026·30 min
Episode Description from the Publisher

Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with practical considerations for adoption of this new FASB guidance. For more information, read our In depth, FASB issues guidance on accounting for government grants. Be sure to follow this podcast on your favorit...

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