Accounting standards

The invitation to comment requests input on financial key performance indicators such as EBITDA and free cash flow and how they should be treated.

The rule change addresses situations in which a firm has ceased to exist, is nonoperational or no longer wishes to remain registered.

The Carbon Disclosure Project and the Global Reporting Initiative plan to deepen their collaboration.

Board members face the likelihood of a deregulatory emphasis under the incoming Trump administration and probable changes in board composition.

The Financial Accounting Standards Board issued a proposed update to improve the navigability of the disclosures for interim reporting periods.

The Public Company Accounting Oversight Board issued a staff publication amid controversy over its proposed NOCLAR standard.

The International Accounting Standards Board wants feedback on targeted improvements it's proposing to make to improve the requirements for recognizing and measuring provisions on corporate balance sheets.

Some 30 jurisdictions are making progress on introducing international sustainability standards in their legal or regulatory frameworks.

Anthony Pugliese, president and CEO of the Institute of Internal Auditors, is traveling the world as his organization expands globally.

A new report says that federal credit programs are costing tens of billions more than stated because the federal government isn't using fair value accounting.