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The accounting standards update aims to improve financial accounting and disclosures about activities related to environmental credits and obligations.
The Financial Accounting Standards Board issued a proposed accounting standards update to enhance the guidance for some market-return cash balance plans.
FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate risk hedging and net investment hedging, and the other re...
The Financial Accounting Standards Board wants to amend how investment companies measure the fair value of a security subject to a contractual sale restriction.
FASB published a proposed Accounting Standards Update to improve investment company financial reporting by amending how investment companies measure the fair value of an equity sec...
The Financial Accounting Standards Board posted a proposed accounting standards update to improve interest rate risk hedging and net investment hedging accounting guidance.
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 Federal Accounting Standards Advisory Board issued staff implementation guidance implementing its Management Discussion and Analysis standard from 2024.
The U.S. Faster Payments Council (FPC), a membership organization devoted to advancing safe, easy-to-use faster payments in the United States, and the Accredited Standards Committe...
The International Accounting Standards Board issued a new standard for businesses subject to rate regulation, such as electricity, water and gas utilities.
Comments are requested by July 30 on a proposal that would allow reporting entities to apply a practical expedient to contracts or agreements that meet certain eligibility conditio...
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