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 Foundation has released its annually updated print edition of the Financial Accounting Standards Board’s FASB Accounting Standards Codification, providing the authoritative ...

FASB issued an Accounting Standards Update (ASU) that incorporates 14 SEC disclosure requirements into the FASB Accounting Standards Codification, a set of amendments covering a variety of topics that ...

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 ...

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 ...