Accounting Standards
FASB Seeks to Add Guidance on Profits Interest Awards
Proposal would help companies determine whether these awards should be accounted for as a share-based payment arrangement.
FASB Updates Rules on Common-Control Leases
The guidance pertains to applying the leases standard to related party arrangements between entities under common control.
FAF is Now Allowing You to Tattle on the FASB and GASB
Stakeholders can flag for the Financial Accounting Foundation alleged due-process failures made by the FASB and GASB.
What You Need to Know about GASB 96
The most challenging part could be tracking down exactly which SBITAs your clients are using and under what licensing criteria.
U.S. and Japan Accounting Standard Setters Hold Biannual Meeting
This was the 32nd in a series of meetings between the FASB and the Accounting Standards Board of Japan.
FASB Issues New Accounting Rules for Investments in Tax Credit Structures
Reporting entities can now elect to account for qualifying tax equity investments using the proportional amortization method.
FASB to Host ‘Fireside Chat’ with FASB Chair Rich Jones, and PWC Vice Chair Wes Bricker
The conversation will highlight several interesting topics such as the Financial Data Transparency Act and its potential impact on corporate SEC registrants, the use of ...
Financial Accounting Standards Advisory Council Meeting Recap
The FASB chair provided highlights on FASB activities, and the SEC and PCAOB staff members commented on current issues and activities.