As companies get ready for the new lease accounting standard, they’re coming across a variety of complications and questions before the standard takes effect in the next few years. Deloitte recently ...

The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts ...

The Financial Accounting Standards Board’s (FASB’s) new lease accounting standard will become effective for private companies and not-for-profits beginning with fiscal years that start after ...

Entitled 'Reality of accounting for carbon-related instruments', the study examines the annual reports of 300 companies in ...

The Financial Accounting Standards Board’s new lease-accounting standard, ASC 842, went into effect for public transportation and logistics companies last year. FASB recently proposed extending the ...

The standard imposed minimal changes on lessor accounting, and FASB chose not to create a transition resource group (TRG) for lease accounting. The board did create TRGs to aid preparers with ...

As mandated by regulators, Sealed Air is implementing the new lease accounting standard on schedule. The standard will take effect Jan. 1, 2019, for public companies and one year later for private ...

When the IMR accounting standard was developed in 1992, it was supposed to function in declining and a rising interest rate environments, but the NAIC did not finish the work of addressing high ...

A new accounting standard that forbids the acceleration of revenue recognition will hurt near term results at Rolls-Royce Holdings PLC, the aircraft engine maker’s finance chief said during a ...

By standard accounting, called GAAP, for Generally Accepted Accounting Principles, the results have been dismal, pushing the stock down 60% in the last 12 months.

This new standard provides updated guidance for public-private and public-public partnerships (P3s). A P3 is an arrangement that CU Boulder enters into with a third party, where the third party is ...