A pair of recently published Accounting Standards Updates recommend five areas for applying economic hedges and address ...

Certain topics have been removed from the standard, including earnings per share, interim financial reporting.

Private companies in the U.S. are still adjusting to the lease accounting standard that took effect last year, even as international standard-setters are proposing new rules for the public sector. In ...

Private equity fund accounting is unlike that of other investment vehicles because private equity funds are not like other types of investments. They are one part hedge fund, one part venture capital ...

Almost two-thirds of companies support a new international accounting standard requiring them to expense employee share options in their financial statements, according to a survey by Mercer Human ...

Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...

Accounting for cryptocurrencies is among a handful of topics that global standard-setters want to tackle next after they ...

Forbes contributors publish independent expert analyses and insights. Bitcoin journalist and financial analyst based in London. The Financial Accounting Standards Board recently introduced a ...

The new standard requiring all leases longer than 12 months to be recorded on balance sheets is now in effect for nonpublic companies with a fiscal year beginning after Dec. 15, 2021. To implement the ...