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The Financial Accounting Standards Board issued a proposed ASU to clarify how the definition of cash equivalents applies to digital assets such as stablecoins.
The FASB said secondary-market liquidity alone would not be enough, with holders needing direct issuer redemption rights and one-to-one liquid reserves.
The Financial Accounting Foundation named Hillary Salo as the next chair of the Financial Accounting Standards Board, starting July 1, 2027.
Financial Accounting Standards Board chair Richard Jones is preparing for new agenda projects as well as the likelihood of a semiannual reporting option.
The Financial Accounting Standards Board posted a proposed accounting standards update with targeted improvements to the Accounting Standards Codification.
The Federal Accounting Standards Advisory Board is looking for a new leader to succeed its current executive director, Monica Valentine, who plans to retire at the end of this year...
FASB is seeking feedback on a proposal that aims to answer stakeholder uncertainty about how the definition of cash equivalents applies to stablecoins and other digital assets.
In addition to language tweaks, the proposed Accounting Standards Update includes clarifications related to estimates of expected credit losses and several other topics.
The Federal Accounting Standards Advisory Board released guidance on implementing the disclosure requirements for public-private partnerships.
The AICPA Auditing Standards Board approved a new fraud standard to enhance and clarify auditor responsibilities in a financial statement audit.
FASB proposes allowing certain stablecoins to count as cash equivalents when they meet strict redemption, reserve and liquidity conditions.
The Financial Accounting Standards Board decided during a board meeting to add a project on goodwill impairment testing to its technical agenda.
The technical release aims to address implementation challenges shared by practitioners regarding a standard issued a decade ago.
Investment companies may need to reassess valuation policies, disclosures and financial reporting timelines if the proposal is finalized.
On Aug. 5, 2026, the Securities and Exchange Commission announced a new specialized unit within its Division of Enforcement focused on accounting and financial reporting fraud, as...
The International Financial Reporting Foundation named Steven Maijoor as the next chair of the IFRS Foundation Trustees, and Sam Woods as chair of the International Accounting Stan...
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