FASB

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.

The Financial Accounting Standards Board recently released a new accounting standards update on consolidation for not-for-profit entities. Lee Klumpp, director in BDO’s Institute for Nonprofit Excellence, discusses the implications for organizations and how they are dealing with the other new rules FASB issued last year for nonprofits.

The Financial Accounting Standards Board has released a new standard that promises to simplify the goodwill impairment test, allowing many companies that don’t already apply the private company accounting alternative for goodwill to skip an extra step.

The American Institute of CPAs has been producing guidance for how different industries can deal with the new rev rec standard that will be taking effect at the end of the year.

FASB's impending standard and a new value-based reimbursement program are forcing health care providers to cope with two changing sets of methodologies at the same time.

The Financial Accounting Standards Board has issued a pair of proposed accounting standards updates.

Mary Jo White urges FASB to continue efforts to harmonize U.S. GAAP with International Financial Reporting Standards.

The Financial Accounting Standards Board has released guidance aimed at clarifying the meaning of a “business” for purposes of the accounting rules.