As AI Advances, XBRL Faces Fresh Questions Over Cost and Value
Investors and corporate finance chiefs hold competing views on whether a two-decade-old financial data standard still has a future — …
As Tariff Debate Shifts, Companies Face a Tougher Question: When Is a Refund Real?
Tariffs are often discussed as a fight over trade and prices. But for companies, the harder question may come later: …
CFOs Break the Silence: First Broad Survey in Decades Shows How Private Firms Really Report
Private firms, especially smaller ones, aren’t required to follow public-company accounting rules—but many do anyway. A new survey of 542 CFOs at …
‘When Workers Cash Out’: FASB Panel Launches Review of ESOP Buyback Warnings
When uncertainty hits, employees don’t always sit tight. They cash out. That reality — people wanting their money when headlines …
A Fix May Be Coming for the Rule That Can Make Companies Look Riskier Overnight
A little-known accounting rule could be making companies look broke — and the rule-setters may finally fix it for both …
Income Tax Disclosure Rules Put Pressure on Corporate Data Systems
New financial disclosure requirements from the Financial Accounting Standards Board (FASB) are intended to provide investors with greater transparency into …
Early Warning System—or Echo Chamber? Inside FASB’s Advisory Web
The Financial Accounting Standards Board (FASB) has built a wide advisory network to pressure-test new standards before they’re finalized: investors, …
Corporate Tax Money, Mapped at Last: New Disclosures Show Big Overseas Payments and Ignite Scrutiny
Some of America’s biggest brands are finally showing where their tax money really goes — and in a number of …
FASB Chair Hopefuls Face a Conflicts Test Tougher Than Congress—Closer to Watchdogs
The search for the next leader of the U.S. accounting rulemaker comes with an unusual condition: before a candidate can …
After ‘A Thousand’ Conversations, PCC Chair Presses for Faster Route to FASB
The chair of the Private Company Council (PCC)—the Financial Accounting Standards Board’s primary advisory group on private-company reporting—says the council …