On my first visit to Washington, D.C., I almost missed the Jefferson Memorial because there were so many other memorials to look at. The same can be said of Financial Accounting Standards Board ...

The Financial Accounting Standards Board, FASB, is a private, independent organization that since 1973 has been given the authority by the U.S. Securities and Exchange Commission, or SEC, to establish ...

The Financial Accounting Standards Board has officially launched its FASB Accounting Standards Codification, an online interactive research tool that will serve as the single source of authoritative ...

The Financial Accounting Standards Board (FASB) has issued an update to its accounting standards codification, titled “Improving the Presentation of Net Periodic Pension Cost and Net Periodic ...

Accountants (or auditors in particular) are the benefactors of hindsight and get to put it to use every time they are engaged to opine on a company’s financial statements. Namely, that period from the ...

Businesses today are operating in an unprecedented time of change, forcing organizations to drive results while also navigating an increasingly complex marketplace. One such important change is with ...

The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...

Preparers have long wanted a simpler, easier, better kind of GAAP, especially when it comes to accounting for stock options and other share-based payments. Now, says CW’s Tammy Whitehouse, it looks ...

Regardless of how much an individual might know, poor presentation of their research and analysis damages their credibility. Disentangling the meaning of sentences or reading through irrelevant ...

For the black-and-white reputation that accounting has, the profession allows transactions to be accounted for in many different ways. The preferred method of accounting for a transaction depends on ...

FASB recently made the first of several scheduled maintenance updates to its Accounting Standards Codification as part of an effort to simplify the codification’s structure. No guidance will change as ...