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 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.
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 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.
Accounting August 18, 2026
Hillary Salo, who currently serves as vice chair of the Financial Accounting Standards Board and chair of the Emerging Issues Task Force, will succeed Richard Jones as FASB chair next year.
Accounting Standards August 18, 2026
Proposed rules drafted on Tuesday look to clarify how the current definition of cash equivalents applies to certain digital assets, such as stablecoins, and to increase transparency about the significant components of cash equivalents.
Accounting Standards July 1, 2026
The Financial Accounting Standards Board released a proposed Accounting Standards Update that looks to amend how investment companies measure the fair value of an equity security that is subject to a contractual sale restriction.
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.