Russell Golden

The board issued an ASU Tuesday to tweak its credit losses standard to deal with some of the issues raised by stakeholders.

The Financial Accounting Standards Board released a proposed accounting standards update Tuesday aimed at clarifying some areas of its 2017 hedging standard for derivatives.

The Financial Accounting Standards Board issued an accounting standards update Monday to simplify and increase the comparability of accounting for nonemployee share-based payments, specifically those made to customers.

Environmental, social and governance reporting is filled with competing sets of rules, according to accounting standard-setters and experts.

13 Democratic senators want more country-by-country information from companies.

The board is amending its guidance for determining whether debt should be classified as a current or noncurrent liability in a classified balance sheet, in response to input from private companies.

Banks are making the transition from the London Interbank Offered Rate to new reference rates for short-term loans.

The proposed update would give insurers an extra year to implement the new rules.

The board wants to give private companies, nonprofits, and certain small public companies extra time to implement new standards on CECL, leases and hedging.

The proposed update aims to improve the guidance for both convertible instruments and the derivatives scope exception for contracts in a company’s own equity.

The Financial Accounting Standards Board voted Wednesday to propose to delay some of its major accounting standards — including credit losses, leases, hedging and long-duration insurance contracts — for private companies, nonprofits and small reporting companies.

The standard-setter plans to offer accounting relief to companies that need to modify their contracts as banks move the global reference rates for loans and more.

The Financial Accounting Standards Board is considering giving privately held companies and not-for-profit organizations an extra two years to implement standards.

The Public Company Accounting Oversight Board may begin asking auditors to look at cybersecurity when assessing risks at the companies they audit.

The Financial Accounting Standards Board released an accounting standards update Thursday to clarify three of its recent standards for credit losses, hedging, and recognition and measurement of financial instruments.

The Financial Accounting Foundation’s board of trustees has appointed Susan M. Cosper, technical director of the Financial Accounting Standards Board, as a member of the FASB board.

The Financial Accounting Standards Board and the Governmental Accounting Standards Board are both on the lookout for new chairmen, with the end of the term approaching next year for leaders of both FASB and GASB.

The new standard adjusts the way companies account for the production costs of films and episodic content produced for TV and online streaming services.

The update clarifies some of the disclosure and implementation requirements of the new leasing standard.

The update aims to reduce the costs of implementing and applying the new lease-reporting rules