The significant changes in revenue recognition include ones that need to be made in accounting for performance bonuses and licenses.
U.S. multinationals could be forced to pull data from each tax reporting unit and report it all in a single document.
FASB member Marc Siegel tells why the board is revisiting the cash-flow statement.
Did the JOBs Act fuel the surge in offerings, or was it the bull market?
The finance chief had a conflict of interest in overseeing trades for both a fund and an affiliated broker-dealer.
A new PCAOB standard will require auditors to probe more deeply into related-party deals, unusual transactions and executive pay.
Fraudsters “often exploit the latest growth industry to lure investors with the promise of high returns,” the Securities and Exchange Commission…
But one audit committee chair knows how to get a fuller picture from internal auditors.
Despite disagreements about how to report leases, standard setters held firm Wednesday on putting all of them on the balance sheet.
New sustainability frameworks focus on sweeping strategies and narrowly focused metrics.