FASB

A global survey of investment professionals covers accounting for goodwill, related disclosures, and how those issues are affecting analysis and investment decision-making.

12 pricier days; tax preparers’ own year-end moves; state taxes galore; and other highlights from our favorite tax bloggers.

The ASU requires businesses to disclose information about some types of government assistance they receive within the notes to their financial statements.

The Financial Accounting Standards Board issued an update to simplify the discount rate guidance for lessees that aren’t public companies, including private companies, nonprofits and employee benefit plans.

The Financial Accounting Standards Board voted Wednesday against deferring the lease accounting standard for a third time for private companies and not-for-profit organizations.

The board will be considering a proposal at a meeting Wednesday to postpone the standard for another two years.

Are we overstating the work involved to implement the new lease accounting standard?

The Financial Accounting Standards Board proposed an accounting standards update Monday that would modify the disclosure requirements for interim financial reporting.

The majority of private companies have yet to implement the new lease accounting standard entirely, even though the effective date is fast approaching.

Privately held companies are putting off implementation of the new lease accounting standard, even as the effective date approaches.

The amendments aim to improve the comparability of financial information from companies with investments in equity securities.

Private companies are facing a deadline on implementing the new standard, but recent updates could make an impact.

The board has endorsed a recommendation from its Private Company Council that would align accounting rules with the tax treatment of the awards.

FASB's proposed update could help companies with their risk management, but they will probably need sophisticated hedging expertise to benefit.

NYU accounting professor Baruch Lev on three ways standard-setters can significantly improve their agendas.

The Financial Accounting Standards Board released an accounting standards update Monday to help lessors account for leases with variable lease payments.

The recent leasing rules from the Financial Accounting Standards Board and the Governmental Accounting Standards Board are turning out to be harder to follow than many organizations expected.

Having completed many of its major current projects, the board is looking for suggestions on what to work on going forward.

The board released a proposed ASU with the goal of improving the guidance for lessees that are not public businesses.

The foundation’s annual report highlights the boards’ efforts to support stakeholders in the pandemic.