In a convergence project that has experienced divergence, the International Accounting Standards Board (IASB) on Thursday published its proposed financial instrument impairment standard. Although the ...
The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) aimed at refining derivative accounting practices and addressing the diversity in accounting for ...
The Financial Accounting Foundation commemorated the 40th anniversary of the creation of the Governmental Accounting Standards Board in its annual report and also referenced the 50th anniversary last ...
The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) providing official guidance on accounting for government grants that business entities receive. This ...
Not-for-profit financial statement preparers would experience significant changes in practice as a result of new standards proposed Wednesday by FASB. FASB issued separate accounting standards ...