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The American Institute of CPAs has published a new guide with information on best practices for the accounting and valuation of business combinations such as mergers and acquisitions.
December 13 -
The Financial Accounting Standards Board is seeking comments on a practical expedient and an accounting policy election for stakeholders.
December 3 -
John Auchincloss will retire in September 2025 from the FAF. The search for his successor will begin immediately.
December 2 -
The ASU clarifies how the existing guidance would apply to settlements of convertible debt instruments with cash conversion and other features.
November 26 -
The Financial Accounting Standards Board released a post-implementation review of its rev rec standard a decade after its implementation.
November 25 -
The Financial Accounting Standards Board issued a proposed accounting standards update to establish authoritative guidance on the accounting for government grants received by business entities.
November 19 -
The invitation to comment requests input on financial key performance indicators such as EBITDA and free cash flow and how they should be treated.
November 14 -
The Financial Accounting Standards Board issued a proposed update to improve the navigability of the disclosures for interim reporting periods.
November 13 -
In response to demand from investors, public companies will be required to disclose more information about certain expenses in the notes to financial statements.
November 4 -
The proposed ASU would set more consistent requirements for determining the acquirer when a transaction is achieved by exchanging equity interests.
October 30