The proposed ASU would set more consistent requirements for determining the acquirer when a transaction is achieved by ...

For the PCAOB Auditing Standards, numbers refer to chapter and paragraphs. For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section. According to the ...

Example: The cost of the group of assets acquired must be allocated based on their relative fair values without allowing for goodwill as this was presented in the FASB Accounting Standards ...

FASB's Codification (ASC) 842, Leases requires companies to make significant changes in the way they report operating leases. One of the initial challenges for organizations may simply be finding all ...

The FASB can set standards, which it does via the Accounting Standards Codification. GAAP is not law, though violating GAAP can have costly ramifications. The SEC has issued many steep fines for ...

The proposed Accounting Standards Update is intended to clarify guidance on hedge accounting and address incremental hedge accounting issues arising from the global reference rate reform initiative.

The changes come in response to changes in how software is developed. When FASB originally issued its software accounting guidance, companies developing software generally followed a prescriptive and ...

Galinsky, Judah D. 2023. A View from 14th Century Toledo: Rabbi Asher, a German Émigré, Transforms the Legal Culture in Castile. Religions, Vol. 14, Issue. 11, p. 1351. For more than four centuries, ...

Prudential Financial, Inc. (NYSE: PRU) today reported third quarter results. Net income attributable to Prudential Financial, ...

GAAP net income was $78.4 million, an increase of 22.8% over the prior year quarter. Adjusted net income(1) was $81.1 million for the quarter, an increase of 17.7%, over the prior year quarter ...

Davidson, Inc. ("Harley-Davidson," "HDI," or the "Company") (NYSE: HOG) today reported third quarter 2024 results. "We have worked diligently through ...

GAAP net income was $78.4 million, an increase of 22.8% over the prior year quarter. Adjusted net income (1) was $81.1 million for the quarter, an increase of 17.7%, over the prior year quarter. GAAP ...