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SSA 5000 likely to come into effect from April 1, 2027, to be used for top listed 1,000 companies, and for voluntary compliance.
The Financial Accounting Standards Board posted a proposed accounting standards update with targeted improvements to the Accounting Standards Codification.
In addition to language tweaks, the proposed Accounting Standards Update includes clarifications related to estimates of expected credit losses and several other topics.
Analysts say the change should boost transparency but is unlikely to move MSR carrying values
The Governmental Accounting Standards Board released a discussion memorandum on the design of the GASB-GAAP Taxonomy and digitization of government financial statements.
The Governmental Accounting Standards Board plans to allow accountants time to adjust to its existing standards before burdening them with new standards in 2029.
The update changes how investment companies such as mutual funds can measure the fair value of an equity security subject to a contractual sale restriction.
The Financial Accounting Standards Board issued a proposed update to improve the accounting guidance for residential mortgage servicing rights.
The amendments address stakeholder concerns that current GAAP guidance doesn’t consider a contractual restriction on the sale of an equity security when measuring the fair value of...
The International Federation of Accountants introduced a set of six global principles to provide a framework for creating healthy, sustainable professional environments.
For many firms managing leases in the U.K. and Ireland, FRS 102 has long been a stable part of the reporting landscape, but that's changing with Section 20.
The framework aims to provide a consistent basis for assurance engagements while addressing evolving reporting requirements across the country
The Defense Department plans to shift from its traditional use of cost accounting to the more widely prevalent U.S. GAAP to make it easier to do business with companies.
The International Sustainability Standards Board issued a set of proposals on nature-related disclosures in conjunction with a UN climate change conference.
The Governmental Accounting Standards Board released an implementation guide with questions and answers clarifying the requirements related to subsidies.
The American Institute of CPAs has teamed up with the American Society of Appraisers and the Royal Institution of Chartered Surveyors on a proposed Valuation Performance Framework.
The Financial Accounting Standards Board issued a proposed accounting standards update on consideration payable to a customer under the revenue recognition standard.
Banks and insurers keep their exemption, but earnings releases get no shortcut
Stakeholders have until Nov. 23 to comment on a proposed Accounting Standards Update related to Topic 606, Revenue from Contracts with Customers. Also, FASB is set to hold an updat...
On 28 September 2026, the Financial Markets Standards Board (FMSB) issued version 2 of its Standard for Sharing of Standard Settlement Instructions (SSIs). The Standard establishes...
A Tempo report examines how proposed US accounting rules could change corporate stablecoin holdings, with direct redemption rights determining which tokens qualify as cash.A new re...
For practitioners advising any company in the semiconductor supply chain, this is a live problem right now, not a hypothetical one.
New questions and answers aim to assist stakeholders with financial reporting requirements related to subsidies in Statement No. 103, Financial Reporting Model Improvements. GASB a...
The agenda features projects on negative assurance related to comfort letter engagements, auditor independence, fraud, noncompliance with laws and regulations, and going concern. A...
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