Financial Accounting Standards Board
FASB Turns Up the Heat on Goodwill Impairment Testing
The accounting standard setter's apparent lean toward allowing public companies to amortize goodwill ignores key analytical and economic consequences.
Is It Time to Reevaluate the Wisdom of Brand Writedowns?
Accounting rules for intangible assets may cloud CFOs' appreciation of the long-term damage that writing down the value of brands may cause.
3 Considerations for New Cloud Computing Accounting Rules
In their next fiscal year companies must begin to capitalize certain costs associated with deploying cloud software.
Navigating Reference Rate Reform
With Libor’s days numbered, companies should start transitioning immediately to lessen the impact of adopting new reference rates.
Companies Are Moving Slowly on ASC 842
Here's a look at issues companies will face in implementing the new lease accounting standard.
The New Accounting for Collaborative Arrangements
Here's what you need to know about FASB's new guidance on "collaborative arrangements" between entities.
Investors on Rev Rec Changes: Who Cares?
The changes to GAAP accounting for revenue recognition won't have a material effect on companies' finances, investors say.
FASB Leasing Tweak Offers ‘Big Relief’
Companies wouldn’t have to apply the new standard to 2017 and 2018 leasing results.
Sizing Up the New Hedge Accounting Rules
Companies should start preparing soon for the changes slated to take effect in late 2018.
New Hedging Rules Will Cut Reporting Costs: FASB
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
New Lease Accounting Rules Pose Challenges, Study Says
The standards take effect in a mere six quarters for public companies, but many have not yet begun, or only recently began, to assess what must be done.