Accounting Standards Board
FASB Revisits the Cash-Flow Statement
FASB member Marc Siegel tells why the board is revisiting the cash-flow statement.
Lease Accounting Changes Could Jar Bank Covenants
If standards setters require lease accounting on corporate balance sheets, borrowers could break their loan covenants.
The New Crisis Report: What’s in It for CFOs?
Two members of a high-level accounting advisory group say that their recommendations are not just aimed at regulators and standard-setters, but corporate finance executives, too.