EBAY · 8-K · 20260805PR000174

Recent Accounting Pronouncements

EBAY INC · 2026-08-05 · Importance 18 · Surprise 24

The Financial Accounting Standards Board issued ASU 2025-06 in September 2025 covering accounting for software costs under Intangibles—Goodwill and Other—Internal-Use Software. eBay adopted the standard effective January 1, 2026 using the full retrospective method. Adoption required the company to restate each prior reporting period presented.

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