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FASB

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FASB revises standard for accounting of repurchase agreements

13/06/2014(0)
FASB on Thursday issued a revised standard that addresses investors’ concerns with the financial reporting of repurchase agreements and brings U.S. GAAP accounting for such transactions into closer alignment ... Read More
accounting

FASB Seeks to Simplify Accounting Rules

12/06/2014(0)
With an eye on simplification, the Financial Accounting Standards Board has taken up a few short-term projects to cut some unnecessarily complexity out of accounting rules and finalized new ... Read More
revenue

New revenue guidance: Six things to consider

30/05/2014(0)
The release Wednesday of a long-awaited new revenue recognition standard had financial statement preparers settling in to read hundreds of pages of text, as standard-setters celebrated the achievement of ... Read More
onestopbrokers-Accounting

A look on FASB’s new standards

30/04/2014(0)
In December 2002, five months after he became chairman of the Financial Accounting Standards Board, Robert Herz told a conference of auditors that FASB had set a “very ambitious” ... Read More
New-Guidance

FASB Provides Guidance on Reporting Discontinued Operations

11/04/2014(0)
The Financial Accounting Standards Board has issued new guidance on representing when a company or organization discontinues its operations. Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic ... Read More
fasb

FASB issues update for private companies on consolidation of variable interest entities

21/03/2014(0)
The Financial Accounting Standards Board (FASB) today issued guidance intended to improve private company financial reporting regarding consolidation of lessors in certain common control leasing arrangements. FASB Accounting Standards ... Read More
lease

Lease Accounting Standard Inches Forward

20/03/2014(0)
Despite disagreements about how to report leases, standard setters held firm Wednesday on putting all of them on the balance sheet. Rather than going back to the future, the ... Read More
accounting-regulator

FASB Stands by Fair Value Measurement Standard

11/03/2014(0)
The Financial Accounting Standards Board has responded to a post-implementation review of its accounting standard for fair value measurement, saying it doesn’t plan to make any comprehensive changes. Last ... Read More
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