RSM has published the 2025 Effective Date Reminder, which lists those pronouncements issued as of November 1, 2025, which became effective on or after January 1, 2025, for most entities or have not yet become effective for all entities as of November 1, 2025. Entities should monitor developments to determine whether any pronouncements issued after November 2025 are effective immediately. Also, entities should be mindful that many pronouncements that are not yet effective for all entities can be early adopted.
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