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IASB releases rate-regulated company standard

The International Accounting Standards Board issued a new standard for businesses subject to rate regulation, such as electricity, water and gas utilities.

FASAB offers guidance on implementing federal MD&A

The Federal Accounting Standards Advisory Board issued staff implementation guidance implementing its Management Discussion and Analysis standard from 2024.

FASB issues environmental credit standard

The accounting standards update aims to improve financial accounting and disclosures about activities related to environmental credits and obligations.

FASB proposes guidance on market-return cash balance plans

The Financial Accounting Standards Board issued a proposed accounting standards update to enhance the guidance for some market-return cash balance plans.

FASB seeks comment on fair value reporting proposal

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...

FASB issues standard for clarifying environmental credit disclosures

FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.

17 Education & Technology GAAP EPADS of -$0.29, revenue of $14.4M

CAS Board Finalizes Rule Aligning 4 Cost Accounting Standards With GAAP

The rule, effective Aug. 7, rescinds CAS 408 and 411 in full and most of CAS 404 and 409 It eliminates 68 of the 72 requirements in the four standards, cutting more than 10,000 wor...