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

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 ...

FASB published a proposed Accounting Standards Update (ASU) that features new guidance on how companies should account for internal-use software. Proposed amendments to Subtopic 350-40, Intangibles — ...

The Financial Accounting Standards Board on Tuesday published a proposed accounting standards update that would provide “targeted improvements” in how companies would account for so-called "internal ...

(1) The Company adopted Financial Accounting Standards Board Accounting Standards Codification ("FASB ASC") 842 "Leases" using the modified retrospective approach as of January 1, 2019. The Company ...

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 ...

One area where the Fair Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) agree is with the treatment of accounting changes. SFAS 154, Accounting Changes ...

I look forward to working with Mark to seize the opportunities in front of us.” Christine Botosan, a member of the Financial Accounting Standards Board (FASB) and an academic, reiterated her concerns ...