Accounting Standards June 17, 2026
The Financial Accounting Standards Board released a proposed Accounting Standards Update on June 17, the purpose of which is to improve interest rate risk hedging and net investment hedging accounting guidance.
Accounting Standards June 10, 2026
The Financial Accounting Standards Board released a proposed Accounting Standards Update on Wednesday with the objective of improving accounting guidance for certain market-return cash balance plans.
Accounting Standards May 19, 2026
The Financial Accounting Standards Board issued an Accounting Standards Update May 19 intended to improve the financial accounting for and disclosure of activities related to environmental credits and environmental credit obligations.
Accounting Standards April 23, 2026
The Financial Accounting Standards Board issued an Accounting Standards Update on Thursday that explains how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.
Accounting Standards January 14, 2026
The Financial Accounting Standards Board appointed six new members to its Not-for-Profit Advisory Committee, effective immediately.
Accounting Standards December 17, 2025
The new standard issued on Dec. 17 focuses on updating the FASB Accounting Standards Codification for a variety of topics, including technical corrections, unintended application of the Codification, clarifications, and other improvements.
Accounting Standards December 8, 2025
The Financial Accounting Standards Board issued a new Accounting Standards Update on Dec. 8 that the board said improves the navigability of the required interim reporting disclosures and clarifies when that guidance is applicable.
Accounting Standards December 4, 2025
A new Accounting Standards Update published by the Financial Accounting Standards Board on Dec. 4 establishes authoritative guidance on the accounting for government grants received by business entities.
Accounting Standards November 25, 2025
The Financial Accounting Standards Board says the ASU published on Nov. 25 also addresses several incremental hedge accounting issues arising from the global reference rate reform initiative.
Accounting November 20, 2025
A post-implementation review report on the standard says that while it achieved its overall objective, the initial costs to implement the lessee requirements along with the ongoing costs to apply those requirements "were significantly higher than the FASB expected at issuance."
Accounting Standards November 13, 2025
The Financial Accounting Standards Board issued an update to accounting standards on Nov. 12 that it says improves the accounting for purchased loans.
Accounting November 11, 2025
The two boards are seeking nominations for their Postgraduate Technical Assistant Program, which provides individuals who are interested in an accounting-related career with an opportunity to play an active role in the financial reporting standard-setting process.