FASB News Guidance for Credit Card Receivables to Receive Another Look As banks prepare to implement FASB’s amended standard for loan loss accounting, the board…
The panel began with Cosper outlining recent changes at FASB and its priorities for 2017. She said that the standard on hedge accounting was due…
The Going Concern Gap in U.S. GAAP
Filling a Hole in Existing Standards
Recent events, such as the fiscal crisis of 2007–2008 and the economic recession that followed, have prompted concerns about whether investors have received sufficient notice…