To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...
NEW YORK (Reuters) - U.S. rule-makers are mulling an expansion of fair-value accounting to land and buildings held for investment, a change that could reshape the balance sheets of hundreds of real ...
NEW YORK, May 1 (Reuters) - Frustrated by news that some financial companies were trying to manipulate the adoption of a new accounting standard, the Financial Accounting Standards Board could move to ...
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FASB Moves To Clarify Derivatives Accounting
The Financial Accounting Standards Board has issued a new Accounting Standards Update to address growing confusion over what ...
A new tool from digital asset accounting solutions provider TaxBit provides companies with the resources to justify price selections from particular exchanges, as required in recent FASB guidance on ...
STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...
The Financial Accounting Standards Board has recommended recording crypto at fair market value on corporate balance sheets, removing possibly significant impairments but adding to volatility. The ...
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