The Financial Accounting Foundation, the group that oversees the Financial Accounting Standards Board and the Governmental Accounting Standards Board, plans to improve free online access to both ...

The International Financial Reporting Standards Foundation issued a set of documents detailing changes to the standards it inherited from the U.S.-based Sustainability Accounting Standards Board to ...

Genevieve Carlton holds a Ph.D. in history from Northwestern University and earned tenure at the University of Louisville. Drawing on over 15 years of experience in higher education, Genevieve ...

The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting ...

Discover how the Accounting Principles Board (APB) set foundational accounting standards and influenced today's GAAP under the FASB in the financial reporting world.

Environmental, social, and governance (ESG) frameworks began in 2004 as a concept from the United Nations to help investors assess a company’s global impact and drive corporate responsibility. In the ...