For the PCAOB Auditing Standards, numbers refer to chapter and paragraphs. For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section. According to the ...

The feedback is expected to improve financial accounting and reporting and aims to provide investors useful information.

The Financial Accounting Standards Board published an Invitation to Comment and asked stakeholders for feedback on its future standard-setting agenda.

FASB on Monday published an Accounting Standards Update (ASU) that clarifies for non-calendar-year-end entities the interim effective date of ASU No. 2024-03, Income Statement — Reporting ...