Entitled 'Reality of accounting for carbon-related instruments', the study examines the annual reports of 300 companies in ...

The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts ...

The SEC’s Chief Accountant Paul Munter, released a statement “Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities ...

The latest GAAP update comes as FASB stakeholders have identified several new standard-setting areas of interest, including ...

When the IMR accounting standard was developed in 1992, it was supposed to function in declining and a rising interest rate environments, but the NAIC did not finish the work of addressing high ...

The US Financial Accounting Standards Board (FASB) and the Accounting Standards Board of Japan (ASBJ) have held a thirty-fifth bilateral meeting in Tokyo, Japan. This is part of their cooperative work ...

ESG efforts will continue to grow in importance, and we’ll likely see this shape the future of lease accounting, including a ...

The global accounting rule-writer could pivot toward tackling a trio of projects as it weighs a possible delay in crafting its next work plan.

As per the Financial Accounting Standards Board updated accounting standards, ASC 842 requires that all leases, whether operating or finance, be recognized on a company's balance sheet as right-of ...

When the IMR accounting standard was developed in 1992, it was supposed to function in declining and a rising interest rate environments, but the NAIC did not finish the work of addressing high ...

The US Financial Accounting Standards Board (FASB) and the Accounting Standards Board of Japan (ASBJ) have held a thirty-fifth bilateral meeting in Tokyo, Japan. This is part of their cooperative ...