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

The IFRS sustainability disclosure standards IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial ...

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

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

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

The US Financial Accounting Standards Board (FASB) and the Accounting Standards Board of Japan (ASBJ) have held a ...

The International Ethics Standards Board for Accountants weighed in on private equity investment in accounting firms and ...

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 ...

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 ...

By Mandi Simpson, CPA, and Kristin Orrell, CPA Given new standards, changes in the economy, and corporate trends, accounting and financial reporting seem to grow more complex every year.

The accounting standard won’t be mandatory. A spokesperson for the group, the Partnership for Carbon Accounting Financials, declined to comment when contacted by Reuters. Bloomberg Green ...

This new standard provides updated guidance for public-private and public-public partnerships (P3s). A P3 is an arrangement that CU Boulder enters into with a third party, where the third party is ...