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The Financial Accounting Standards Board posted a proposed accounting standards update with targeted improvements to the Accounting Standards Codification.
The Financial Accounting Standards Board issued a proposed update to improve the accounting guidance for residential mortgage servicing rights.
In addition to language tweaks, the proposed Accounting Standards Update includes clarifications related to estimates of expected credit losses and several other topics.
The Financial Accounting Standards Board issued a proposed accounting standards update on consideration payable to a customer under the revenue recognition standard.
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...
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 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...
For practitioners advising any company in the semiconductor supply chain, this is a live problem right now, not a hypothetical one.
Feedback on the proposal, which addresses stakeholder concerns, is being accepted through Nov. 9.
FASB has not yet definitively determined which transactions will qualify as crypto asset lending transactions.
Analysts say the change should boost transparency but is unlikely to move MSR carrying values
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...
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