The U.S. accounting standard-setter’s recent decision to make changes to the disclosure of supplier finance program obligations, also known as …
The SEC should use its regulatory power to require that large U.S. multinational companies publicly disclose data they already collect …
Companies that use supplier finance programs to buy goods and services will need to start disclosing the key terms of …
Critical decisions the FASB makes that can ultimately move markets start with the Conceptual Framework, a set of theoretical guidelines …
U.S. rulemakers issued a narrow accounting rule to clarify how to measure equity securities that are subject to a contractual …
The FASB on June 29, 2022, signaled a strong interest in making changes to the definition of a derivative, including …
The FASB will not pursue adding a holistic project to its technical agenda on intangibles, finding the topic delves into …
The FASB on June 15, 2022, unanimously voted to drop its project aimed at improving the accounting for asset acquisitions …
The FASB on June 15, 2022, unanimously voted to drop its project on identifiable intangible assets and the subsequent accounting …
The FASB plans to issue a report by early July that will summarize how input the board received on its …