NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) has issued an Exposure Draft (ED) of a proposed Accounting Standards Update (ASU) intended to improve accounting for ...

IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...

Accounting for financial instruments with characteristics of liabilities and equities has never been easy, and the Financial Accounting Standards Board has had a hard time hammering out the difference ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. Crea Taylor / ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...

Financial institutions and other industries globally are working to replace the London Interbank Offered Rate (LIBOR). By the end of 2021, LIBOR is expected to be phased out, which necessitates ...