The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

The Financial Accounting Standards Board is making progress on its disclosure framework project, which aims to establish an overarching framework to help the board establish requirements for ...

Nearly four years after dropping a years–long project that would have changed goodwill accounting, the FASB is wrestling with ...

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 ...

Accounting and financial professionals must abide by ethical standards that regulate what kind of business they conduct, who they serve and how they use their skills. Ethical standards are determined ...

With the news that the Financial Accounting Standards Board (FASB) is asking for feedback on its future research agenda, there is no shortage of important areas to address. That said, and not taking ...

It should be no surprise that accounting standards have become more complex over the years. Transactions have become increasingly challenging as new products and services emerge and financial ...

Purpose: To provide an overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, Generally Accepted Accounting ...

NORWALK, Conn.--(BUSINESS WIRE)--The Board of Trustees of the Financial Accounting Foundation (FAF) today announced the appointment of Susan M. Cosper to the Financial Accounting Standards Board (FASB ...

Nonprofit organizations are entities that perform charitable services by accepting funds from the general public. To help regulate activities and encourage the proper use of funds, accounting ...

The CFOs of public companies and companies aspiring to go public know all too well that public reporting and, in particular, financial reporting is a rigorously demanding process. The constant influx ...

Lotfy, A. (2026) A Digital Accounting Framework for Enhancing Solvency and Financial Evaluation in Non-Bank Financial ...