This is the first in a two-part series on the 2026 Economic and Technical Accounting Update (North America Focus).

The first quarter of 2026 reflects an ongoing evolution in the global economic landscape and the technical accounting environment. Organizations are navigating a complex mix of moderating inflation, interest rate uncertainty, labor market shifts, and geopolitical pressures, all of which directly influence financial reporting, estimates, and disclosures.

Accounting standard setters and regulators—including the FASB, SEC, PCAOB, and international bodies such as the ISSB—continue to advance initiatives focused on transparency, comparability, and emerging areas such as sustainability reporting, digital assets, and the use of AI.

This course provides an update on key economic trends and technical accounting developments impacting financial reporting in Q1 2026. Participants will gain insights into how macroeconomic conditions influence accounting judgments, as well as how to apply recent and upcoming accounting standards in real-world scenarios.