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

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 ...

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 ...

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 ...

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 ...

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 ...

The empirical analysis will attempt, in an exploratory and mainly descriptive fashion, to gauge their respective plausibility and relative importance in explaining global patterns of academic freedom ...

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, ...

Data source for retail sales figures shown above is new sales warranty and registration information provided by dealers and compiled by the Company. The Company must rely on information that its ...

SAN JUAN CAPISTRANO, Calif., Oct. 24, 2024 (GLOBE NEWSWIRE) -- The Ensign Group, Inc. (Nasdaq: ENSG), the parent company of the Ensign(TM) group of companies, which provide post-acute healthcare ...

FASB published a proposed Accounting Standards Update (ASU) that is intended to improve the requirements for identifying the accounting acquirer in FASB ASC Topic 805, Business Combinations. The ASU ...