FASB seeks feedback on taxonomy updates for paid-in-kind dividends
The US Financial Accounting Standards Board (FASB) recently released proposed improvements to the US GAAP Financial Reporting Taxonomy in connection with a new Accounting Standards Update (ASU). The ASU addresses the initial measurement of paid-in-kind dividends on equity-classified preferred stock, aiming to clarify how issuers should recognise these transactions.
The proposed taxonomy improvements reflect changes introduced by the ASU Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. Comments are invited by 27 October 2025.
Read the release notes and learn more here.
