Accounting Standards November 5, 2026
The AICPA course material provides profession-aligned, authoritative content that reflects current practice and concepts within finance.
November 2, 2026
October 28, 2026
October 15, 2026
Accounting Standards November 5, 2026
The AICPA course material provides profession-aligned, authoritative content that reflects current practice and concepts within finance.
Accounting Standards November 2, 2026
The Financial Accounting Standards Board issued a proposal on Monday that would simplify the application of the indexation guidance in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity.
Accounting Standards October 28, 2026
A new proposed Accounting Standards Update from the Financial Accounting Standards Board would make targeted improvements to the accounting for equity method investments.
Accounting Technology Lab Podcast October 23, 2026
Randy Johnston and Brian Tankersley examine a proposed AI tax risk framework discussed in materials associated with former IRS Commissioner Danny Werfel.
Accounting Standards October 22, 2026
The proposal would, among other things, reduce diversity in practice by clarifying when payments should be accounted for as consideration payable to a customer under the revenue recognition standard.
Financial Reporting October 15, 2026
Some finance and accounting teams are waiting instead of acting as the U.S. Securities and Exchange Commission finalizes the rules comprising its 2026 regulatory agenda.
Accounting Standards October 8, 2026
Valuation professionals are invited to provide feedback on whether the proposed provisions appropriately address current practice needs.
Accounting Standards September 25, 2026
The Governmental Accounting Standards Board issued an implementation guide featuring seven Q&As that further explain the requirements related to subsidies in Statement No. 103, Financial Reporting Model Improvements.
Accounting Standards September 23, 2026
The Financial Accounting Standards Board issued a proposed Accounting Standards Update on Wednesday aimed at improving accounting guidance for residential mortgage servicing rights.
Accounting Standards September 9, 2026
The standard-setting board seeks comments on the design of the GASB-GAAP Taxonomy, one pathway to digitizing governments' annual comprehensive financial reports without changing existing GASB reporting requirements.
Accounting Standards September 9, 2026
The Financial Accounting Standards Board says the new standard improves how investment companies, such as mutual funds, measure the fair value of an equity security that's subject to a contractual sale restriction.
Accounting Standards September 2, 2026
The Financial Accounting Standards Board released a proposed Accounting Standards Update on Wednesday focused on targeted improvements to the FASB Accounting Standards Codification.