Entitled 'Reality of accounting for carbon-related instruments', the study examines the annual reports of 300 companies in ...

The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts ...

New study warns inconsistent accounting for carbon-related instruments is undermining transparency and calls for a global standard.

When the IMR accounting standard was developed in 1992, it was supposed to function in declining and a rising interest rate environments, but the NAIC did not finish the work of addressing high ...

Complete and structured transparency, like that obtained by complying with ASC 820, can alleviate investors' concerns about ...

Private companies in the U.S. are still adjusting to the lease accounting standard that took effect last year, even as international standard-setters are proposing new rules for the public sector. In ...

After several years of delay and extended implementation dates, the new lease standard (FASB ASC Topic 842) is finally effective in 2022 for most private companies.

The SEC’s Chief Accountant Paul Munter, released a statement “Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities ...

The Financial Accounting Standards Board’s (FASB’s) new lease accounting standard will become effective for private companies and not-for-profits beginning with fiscal years that start after ...

A new Accounting Standards Update (ASU) aims to better align hedge accounting with an organization’s risk management strategies. The ASU, issued Monday by FASB, expands the current single-layer ...

Cooper Standard, a global supplier of systems and components for the automotive industry, announced the appointment of Amy Kulikowski as vice president, chief accounting officer, effective July 11.