FASB

Eighty percent of CFOs at U.S. companies have not yet begun the transition to the upcoming leasing standard, according to a new survey.

The new revenue recognition standard is going to force many companies to make new disclosures, but they shouldn’t wait until the last minute to get ready, warns a recent report.

Profs. Miller and Bahnson analyze a quartet of futile pursuits, from political interference with standard-setting to convergence.

The Securities and Exchange Commission has given its approval to the 2017 GAAP Financial Reporting Taxonomy, the annually updated set of accounting standards built using computer-readable tags.

The latest edition of the book covers recent changes from the Financial Accounting Standards Board.

The Financial Accounting Standards Board has released an update to improve the financial reporting on pensions and other post-retirement benefits.

The Financial Accounting Standards Board is asking for feedback on a suggested standards update.

The Financial Accounting Standards Board aims to improve financial reporting for an interest in a master trust.

Implementation of the Financial Accounting Standards Board’s current expected credit loss standard is well underway at major banks, according to a survey by Deloitte, though the new standard could show how risky many of the loans really are.

The Financial Accounting Standards Board is clarifying some aspects of its revenue recognition guidance.

Following a refinement of the group’s constituents, the board has added a handful of new members.

The Financial Accounting Foundation has published an updated compendium of U.S. GAAP in five volumes.

The Financial Accounting Standards Board’s guidance on the definition of a business could be of special benefit to the real estate, pharmaceutical, biotech and financial services industries, but doesn’t go as far as some had hoped.

At least one of the Financial Accounting Standards Board’s new moves is so well liked, some companies want to adopt it as of yesterday.

Chris Henkel of Moody's Analytics discusses in this video how companies will be adjusting their processes to comply with FASB's new current expected credit loss model for financial instruments accounting.

Chris Henkel of Moody's Analytics discusses in this video how FASB's new standard on current expected credit losses could affect the assets and loans on a company's financial statements.

Chris Henkel of Moody's Analytics explains in this video how FASB's new financial instruments standard on loan losses might apply to financial institutions of different sizes.

Chris Henkel of Moody's Analytics discusses some of the major features of FASB's new financial instruments standard on accounting for loans.

FASB's current expected credit loss standard represents a major challenge for financial institutions -- and other businesses, too. Moody's Analytics' Chris Henkel discusses what it means.

Five more misconception find themselves in the crosshairs of Profs. Miller and Bahnson.