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Accounting

  • IASB Moves Up Timeline for Supply Chain Finance Disclosure Rule

    By:
    S.J. Steinhardt
    |
    Mar 10, 2023
    The International Accounting Standards Board (IASB) has advanced by a year the effective date of amendments to its standard on an entity’s supplier finance arrangements, which will add disclosure requirements.
  • SEC Asks Some Companies to Explain Calculation of Non-GAAP Measures

    By:
    S.J. Steinhardt
    |
    Feb 28, 2023
    The Securities and Exchange Commission (SEC), in a series of recent letters, has asked some companies to explain performance metrics that go beyond generally accepted accounting principles (GAAP), and it is likely to approach more companies with similar questions.
  • FAF to Enhance Online Access to FASB and GASB Standards

    By:
    S.J. Steinhardt
    |
    Jan 31, 2023
    The Financial Accounting Foundation (FAF) announced that will provide free, enhanced online access to the complete and official version of the Generally Accepted Accounting Standards (GAAP) published by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).
  • FASB to Focus on Standards for Digital Assets and Financial Instruments with ESG-Linked Features

    By:
    Ruth Singleton
    |
    Jun 3, 2022
    The Financial Accounting Foundation (FAF) has issued its 2021 annual report, detailing the past and projected standard-setting activities of the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB). In his message, FASB Chair Richard R. Jones said that FASB’s research agenda includes “projects on digital assets, intangibles, government grants, and accounting for financial instruments with environmental, social, and governance (ESG)-linked features and regulatory credits.” These projects were added as a result of a consultation process with more than 200 stakeholders, more than 70 of them investors or other financial statement users.  
  • FASB Proposes Two-Year Extension of Date to Transition Benchmark Interest Rate from LIBOR to SOFR

    By:
    Ruth Singleton
    |
    Apr 21, 2022
    The Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update (ASU) recommending that the date to transition from the London Interbank Offered Rate (LIBOR) to the Secured Overnight Financing Rate (SOFR) be moved back, from Dec. 31 of this year to Dec. 31, 2024. The proposed ASU would also amend the definition of the SOFR.  
  • GASB Proposes New Implementation Guidance for Lease Standard

    By:
    Chris Gaetano
    |
    Mar 1, 2019
    The Governmental Accounting Standards Board (GASB) has released proposed guidance meant to guide entities through implementing the new lease standard.
  • FASB Chair Says No to Delaying Lease Standard Implementation

    By:
    Chris Gaetano
    |
    Dec 14, 2018
    Russell Golden, the chair of the Financial Accounting Standards Board (FASB), said that  there are no plans to delay the effective date of the new lease standards, despite the struggles companies have faced in preparing for implementation.