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The International Accounting Standards Board issued a new standard for businesses subject to rate regulation, such as electricity, water and gas utilities.
The accounting standards update aims to improve financial accounting and disclosures about activities related to environmental credits and obligations.
The International Public Sector Accounting Standards Board proposed a set of narrow changes to align them with recent guidance from the IASB.
The International Financial Reporting Standards Foundation revised its Due Process Handbook, outlining the steps used for developing IASB and ISSB standards.
The International Public Sector Accounting Standards Board hopes to improve how financial information is presented in public sector financial statements.
FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.
The Financial Accounting Standards Board met to discuss accounting for transfers of crypto assets and disclosures around digital assets such as stablecoins.
The Financial Accounting Standards Board is studying current trends and emerging issues in data infrastructure investments and nontraditional lending.
The Governmental Accounting Standards Board is proposing to overhaul the structure for providing guidance on U.S. GAAP for state and local governments.
Officials discussed the SEC's proposal for a semi-annual reporting option along with new accounting standards at a Baruch College conference.
The Governmental Accounting Standards Board debuted a series of videos to help officials understand the information included in government financial reports.
The International Federation of Accountants wants accounting organizations to align with its quality management standards and offer more pathways to the profession.
A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging...
The Financial Accounting Standards Board decided to add several projects to its technical agenda.
The accounting standards update offers guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.
ICAI Defers Mandatory Effective Date of SQM 1 and SQM 2 Standards The Auditing and Assurance Standards Board under the Institution of Chartered Accountants of India (ICAI) recently...
The International Sustainability Standards Board decided during a meeting on Earth Day that it will propose a set of requirements for nature-related disclosures in the form of an I...
The Federal Accounting Standards Advisory Board exposure draft offers a practical expedient for reporting on embedded leases in federal government contracts.
The Financial Accounting Standards Board added a project to its technical agenda to allow insurance companies to use the "portfolio layer method" when doing hedge accounting on the...
The new changes to FRS 102 are in full force for accounting periods beginning on or after 1 January 2026. These changes will affect how your financial performance appears on paper...
The Securities and Exchange Commission aims to increase IPOs with changes to accelerated and non-accelerated filers and exemptions from internal control audits.
The Governmental Accounting Standards Board is looking for public comment on proposed guidance for reporting on infrastructure assets.
The Bitcoin accumulator adopted accounting standards last year that require changes in the fair value of its holdings to flow through earnings.
Under the revised framework, banks will be required to adopt more sophisticated, data-driven models to estimate credit losses, factoring in future economic conditions rather than r...
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