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News
FASB OKs New Standard That Tightens Investment Company Fair Value Reporting
3+ day, 9+ hour ago (307+ words) Home > Accounting Standards The Financial Accounting Standards Board issued an Accounting Standards Update on Wednesday that the board says improves how investment companies, such as mutual funds, measure the fair value of an equity security that’s subject to a contractual…...
FASB Proposes Codification Improvements
1+ week, 3+ day ago (280+ words) Home > Accounting Standards The proposed ASU is part of the board’s technical agenda project to make incremental improvements to U.S. GAAP. “This evergreen project facilitates Codification updates for a broad range of Topics arising from technical corrections, unintended application of…...
AICPA Auditing Board OKs New Standard Clarifying Auditors' Role in Detecting Fraud
3+ week, 2+ day ago (304+ words) A new standard that clarifies and enhances auditors’ responsibilities for identifying fraud or suspected fraud in a financial audit statement was approved by the American Institute of CPAs’ Auditing Standards Board on Aug. 20. The ASB’s adoption of Statement on Auditing…...