This column presents most of our comment letter to the Financial Accounting Standards Board concerning its exposure draft on accounting for pensions and other post-retirement benefit plans. The draft ...
The Financial Accounting Standards Board (FASB) is taking aim at how market-based cash balance plans measure liabilities for accounting purposes, potentially eliminating a long-standing cause of risk ...
The Financial Accounting Standards Board has voted to add a project to its technical agenda on market-return cash balance ...
NEW YORK--(BUSINESS WIRE)--XBRL US announced today that the Financial Accounting Standards Board (FASB) has incorporated freely available validation rules into the 2020 release of the US GAAP ...
The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting ...
FASB on Friday released its annual GAAP Taxonomy, which includes the 2023 GAAP Financial Reporting Taxonomy (GRT) and the 2023 SEC Reporting Taxonomy (SRT). The 2023 GRT and 2023 SRT are expected to ...
In the last couple of months of 2024, the FASB issued some “invitations to comment” intended to allow FASB stakeholders to express their views on whether or not the FASB should pursue the projects ...
Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...
GAAP, which stands for generally accepted accounting principles, is the set of accounting standards followed by most U.S. businesses, not-for-profit organizations, and state and local governments, as ...
In the world of accounting, it can be difficult for any small business owner to make her way through the alphabet of acronyms. Discussing the alphabet soup of accounting acronyms and terms such as ...
The Financial Accounting Standards Board, FASB, is a private, independent organization that since 1973 has been given the authority by the U.S. Securities and Exchange Commission, or SEC, to establish ...
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