The accounting standard setter's apparent lean toward allowing public companies to amortize goodwill ignores key analytical and economic consequences.
Accounting rules for intangible assets may cloud CFOs' appreciation of the long-term damage that writing down the value of brands may cause.
In their next fiscal year companies must begin to capitalize certain costs associated with deploying cloud software.
With Libor’s days numbered, companies should start transitioning immediately to lessen the impact of adopting new reference rates.
Here's a look at issues companies will face in implementing the new lease accounting standard.
Here's what you need to know about FASB's new guidance on "collaborative arrangements" between entities.
The changes to GAAP accounting for revenue recognition won't have a material effect on companies' finances, investors say.
Companies wouldn’t have to apply the new standard to 2017 and 2018 leasing results.
Companies should start preparing soon for the changes slated to take effect in late 2018.
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
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.
The Financial Accounting Standards Board’s ruling on hedge accounting has something for every company that uses derivatives, an EY executive says.
