The Financial Accounting Standards Board posted a proposed accounting standards update to improve interest rate risk hedging ...

FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate ...

The University of Texas at Dallas PhD candidate was recognised for her dissertation on restricted cash reporting and its ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. The Financial Accounting Standards Board’s proposal to update ...

In 1973, the Financial Accounting Standards Board was established to develop a set of financial accounting standards known as generally accepted accounting principals for the private sector. GAAP ...

The Financial Accounting Standards Board issued a proposed accounting standards update to enhance the guidance for some ...

FASB published a proposed Accounting Standards Update (ASU) that would aim to clarify certain aspects of the guidance on hedge accounting. The proposed ASU also addresses incremental hedge accounting ...

The Financial Accounting Standards Board is asking for feedback on new projects it should pursue as it looks to refresh its agenda and prioritize which standards — rules that underpin generally ...

Discover how the pooling of interests method combined company balance sheets in mergers, why it was phased out, and what ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The Financial Accounting Standards Board (FASB) has said that firms should use fair-value accounting methods for cryptocurrencies likes bitcoin BTC $63,515.20 and ether (ETH), according to a Wall ...