NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) has issued an Exposure Draft (ED) of a proposed Accounting Standards Update (ASU) intended to improve accounting for ...

Norwalk, Conn. - Financial reporting authority Leslie F. Seidman, CPA, has been named to replace John K. Wulff on the Financial Accounting Standards Board. Having literally written the book on ...

Accounting for financial instruments with characteristics of liabilities and equities has never been easy, and the Financial Accounting Standards Board has had a hard time hammering out the difference ...

FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to improve the accounting for purchased financial assets, requiring that all the assets — with certain limited ...

Esoteric debt involves complex financial instruments that are not widely understood but can have significant impacts on ...