Latest updates for Financial Accounting Standards Board

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Recent items include:

  • FASB proposes codification tweaks
  • FASB proposes guidance on mortgage servicing rights
  • Proposal seeks to standardize MSR accounting for recapture values

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accountingtoday.com /1 month ago

FASB proposes codification tweaks

The Financial Accounting Standards Board posted a proposed accounting standards update with targeted improvements to the Accounting Standards Codification.

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accountingtoday.com /1 month ago

FASB proposes guidance on mortgage servicing rights

The Financial Accounting Standards Board issued a proposed update to improve the accounting guidance for residential mortgage servicing rights.

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housingwire.com /4 weeks ago

Proposal seeks to standardize MSR accounting for recapture values

Analysts say the change should boost transparency but is unlikely to move MSR carrying values

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accountingtoday.com /2 days ago

FASB proposes to clarify guidance on consideration payable to customers

The Financial Accounting Standards Board issued a proposed accounting standards update on consideration payable to a customer under the revenue recognition standard.

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journalofaccountancy.com /1 month ago

FASB proposes several incremental improvements to GAAP

In addition to language tweaks, the proposed Accounting Standards Update includes clarifications related to estimates of expected credit losses and several other topics.

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journalofaccountancy.com /1 day ago

FASB seeks to reduce inconsistencies tied to customer-related payments

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...

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accountingtoday.com /1 week ago

The CHIPS Act's GAAP gap: FASB's fix arrives too late to help

For practitioners advising any company in the semiconductor supply chain, this is a live problem right now, not a hypothetical one.

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accountingtoday.com /1 month ago

FASB releases standard for mutual fund fair value reporting

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.

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accountingtoday.com /3 weeks ago

The token has been transferred, but has the asset left the balance sheet?

FASB has not yet definitively determined which transactions will qualify as crypto asset lending transactions.

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accountingtoday.com /1 week ago

AICPA proposes valuation framework

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.

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accountingtoday.com /1 day ago

ISSB proposes nature-related disclosures

The International Sustainability Standards Board issued a set of proposals on nature-related disclosures in conjunction with a UN climate change conference.

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journalofaccountancy.com /1 month ago

FASB updates investment company fair value reporting standard

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...

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accountingtoday.com /1 month ago

GASB proposes digitization of government financial statements

The Governmental Accounting Standards Board released a discussion memorandum on the design of the GASB-GAAP Taxonomy and digitization of government financial statements.

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accountingtoday.com /4 days ago

GASB to give government accountants some breathing room

The Governmental Accounting Standards Board plans to allow accountants time to adjust to its existing standards before burdening them with new standards in 2029.

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journalofaccountancy.com /1 month ago

FASB proposes update to residential mortgage servicing rights guidance

Feedback on the proposal, which addresses stakeholder concerns, is being accepted through Nov. 9.

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accountingtoday.com /2 weeks ago

IFAC sets new global principles for accountants

The International Federation of Accountants introduced a set of six global principles to provide a framework for creating healthy, sustainable professional environments.

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regulationtomorrow.com /3 weeks ago

FMSB Standard for Sharing SSIs (version 2)

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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dramarnathgiri.blogspot.com /1 month ago

NFRA Constitutes Advisory Committee on Audit Quality, Assurance and Technology Posted On: 04 SEP 2026 8:17PM by PIB Delh...

 NFRA Constitutes Advisory Committee on Audit Quality, Assurance and TechnologyPosted On: 04 SEP 2026 8:17PM by PIB DelhiIn keeping with Rule 15 and Rule 16 of National Financial R...

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accountingtoday.com /1 month ago

GASB offers guidance on financial reporting improvements

The Governmental Accounting Standards Board released an implementation guide with questions and answers clarifying the requirements related to subsidies.

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accountingtoday.com /3 weeks ago

PCAOB seeks nominations for IAG and SEIAG

The Public Company Accounting Oversight Board is looking to fill upcoming vacancies on its Investor Advisory Group, as well as its Standards and Emerging Issues Advisory Group.

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dramarnathgiri.blogspot.com

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accountingtoday.com

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housingwire.com

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journalofaccountancy.com

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regulationtomorrow.com

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