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  • M&A Rule Is the First to Go Global

    FASB issues FAS 141(R) and FAS 160, and hails the standards as the first significant convergence milestones. Now companies have to deal with the fallout. December 5, 2007

  • Narrowing the Equity GAAP

    FASB proposes limiting which financial instruments can be considered equity, opening the door to more liabilities on corporate balance sheets. December 3, 2007

  • Playing By Fewer Rules

    One way to simplify accounting rules? Apply them consistently across industries. December 1, 2007

  • EU Commissioner Welcomes GAAP

    Charlie McCreevy wants to allow American private issuers to report financial results using U.S. GAAP by next year. November 28, 2007

  • Government Fair-Value Rule Issued

    The fair-value standard applies to real estate investments. November 21, 2007

  • Fair-Value Holiday: Restrictions Apply

    FASB hands companies a year extension on fair value, but it only applies to a limited group of non-financial assets and liabilities. Plus, FAS 157 principles are in the works. November 15, 2007

  • The Dark Side of Global Accounting Standards

    Expect loose standard-setting in the oil and gas industries and a ton of litigation if convergence hurtles down its current track, critics say. November 14, 2007

  • The Sums of All Parts: Redesigning Financials

    As part of radical changes to the income statement, balance sheet, and cash flow statement, FASB signs off on a series of new subtotals to be contained in each. November 14, 2007

  • Is FASB Fading Away?

    In its response to an SEC proposal that could quicken the demise of GAAP, FASB suggests it'll have to cede its standard-setting power. November 13, 2007

  • Sneak Peek at New Financial Statements

    On Tuesday, FASB staffers will release suggestions about how totals and subtotals will appear on financial statements in the future. November 13, 2007

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