In response to demand from investors, public companies will be required to disclose more information about certain expenses in the notes to financial statements.
FASB published an Accounting Standards Update requiring public companies to disclose additional information about certain expenses in the notes to financial statements.
FASB published a proposed Accounting Standards Update that is intended to improve the requirements for identifying the accounting acquirer in a business combination.
FASB has proposed narrow changes to the way companies determine the “accounting acquirer” in complex business transactions involving Variable Interest Entities (VIE). The provisions, outlined in ...