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https://seciblog.pli.edu/ The SEC Institute Blog | Updates and discussions regarding FASB and the SEC Updates and discussions regarding FASB and the SEC the sec institute blog updates discussions regarding https://fasb.inovaland.earth/ FASB Jul 13, 2026 - Your browser does not support HTML5 video. FASB Um programa de incubação e aceleração de projetos socioambientais baseado na mobilização de comunidades do Sul... fasb https://kpmg.com/us/en/frv/reference-library/2022/fasb-proposes-improvements-to-segment-disclosures.html FASB proposes improvements to segment disclosures Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting. fasb proposes improvements segment disclosures https://kpmg.com/us/en/frv/reference-library/2023/fasb-to-issue-final-asu-on-common-control-leases.html FASB issues final ASU on common control leases The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements. fasb issues final asu common https://kpmg.com/us/en/frv/reference-library/2019/extending-certain-private-company-alternatives-to-nfps.html FASB extends private company alternatives to not-for-profits FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits. private company alternatives to not for fasb extends https://fraser.stlouisfed.org/title/statements-speeches-susan-m-phillips-954/fasb-proposals-derivatives-risk-management-37133 Statements and Speeches of Susan M. Phillips, FASB Proposals for Derivatives and Risk Management :... Statements and Speeches of Susan M. Phillips, FASB Proposals for Derivatives and Risk Management : Statement before the Subcommittee on Capital Markets,... statements and speeches https://www.sec.gov/rules-regulations/2003/08/fasb-accounting-support-fee-order-review-under-section-109-sarbanes-oxley-act-2002 SEC.gov | FASB Accounting Support Fee (Order for Review under Section 109 of the Sarbanes-Oxley Act... https://tax.thomsonreuters.com/news/investor-group-chides-fasb-for-anchoring-goodwill-debate-on-private-company-rules/ Investor Group Chides FASB for Anchoring Goodwill Debate on Private Company Rules Jan 24, 2020 - A FASB July 2019 discussion paper on whether and how to change goodwill accounting rules for public companies hangs off of lower quality private company rules,... https://tax.thomsonreuters.com/news/disclosure-rules-for-income-statement-expenses-might-come-late-summer-fasb-chair-says/ Disclosure Rules for Income Statement Expenses Might Come Late Summer, FASB Chair Says Jul 22, 2024 - Disclosure rules that will reveal certain types of expenses that analysts say are too obscure in income statements might be issued late summer, Chair Richard... https://tax.thomsonreuters.com/blog/topic/fasb/ FASB Archives - Tax & Accounting Blog Posts by Thomson Reuters tax accounting blog posts fasb archives thomson https://www.wolterskluwer.com/en/expert-insights/fasb-improves-certain-transition-requirements-in-long-duration-insurance-guidance FASB improves certain transition requirements in long-duration insurance guidance | Wolters Kluwer FASB improves transition requirements in long-duration insurance guidance. https://dart.deloitte.com/USDART/home/news/all-news/2025/apr/fasb-paper-construction-contracts FASB Staff Issues Educational Paper on Applying Revenue Guidance to Construction Contracts With... https://tax.thomsonreuters.com/news/fasb-to-issue-one-new-accounting-standard-and-three-proposals-this-quarter/ FASB to Issue One New Accounting Standard and Three Proposals This Quarter Feb 10, 2023 - The FASB plans to issue one new standard and three proposals by the end of this reporting quarter, according to its technical agenda as of Feb. 2, 2023. issue one accounting standard https://tax.thomsonreuters.com/news/fasb-proposes-modest-revisions-to-interim-disclosure-rules/ FASB Proposes Modest Revisions to Interim Disclosure Rules Nov 3, 2021 - The FASB on November 1, 2021, proposed modifications to interim disclosure rules aimed at helping companies to provide more meaningful information about their... fasb proposes modest revisions interim https://dart.deloitte.com/USDART/home/news/all-news/2024/dec/fasb-proposes-credit-losses-private-companies-certain-not-for-profit-entities FASB Proposes Guidance on Credit Losses for Private Companies and Certain Not-for-Profit Entities |... https://dart.deloitte.com/USDART/pdf/e2575e03-3f32-11e6-95db-67ee206e27dc EITF 99-13: Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities That Enter... https://tax.thomsonreuters.com/news/fasb-hammers-out-research-angles-for-distinguishing-liabilities-from-equity/ FASB Hammers out Research Angles for Distinguishing Liabilities from Equity Feb 11, 2021 - Cash-strapped companies that issue complex financial instruments to raise funds will be able to more easily evaluate how to report those instruments under... fasb hammers research angles distinguishing https://tax.thomsonreuters.com/news/fasb-publishes-staff-document-to-clarify-cash-flow-hedge-accounting-rules/ FASB Publishes Staff Document to Clarify Cash Flow Hedge Accounting Rules cash flow hedge accounting fasb publishes staff https://www.wolterskluwer.com/en/expert-insights/fasb-issues-accounting-guidance-for-induced-conversions-of-convertible-debt-instruments FASB issues accounting guidance for induced conversions of convertible debt instruments | Wolters... An amendment has been issued in the ASU and is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within... https://ccbs.uci.edu/tshowcase-dtaxonomy/fasb-sc/ fasb-sc Archives - Center for Complex Biological Systems archives center fasb sc complex biological https://www.sec.gov/rules-regulations/2013/04/fasb-order-regarding-review-fasb-accounting-support-fee-2013-under-section-109-sarbanes-oxley-act SEC.gov | FASB (Order Regarding Review of FASB Accounting Support Fee for 2013 Under Section 109 of... https://kpmg.com/us/en/frv/reference-library/2026/fasb-issues-final-asu-pik-dividends-equity-classified-preferred-stock.html FASB issues final ASU on PIK dividends on equity-classified preferred stock The ASU is the final accounting standard update on the measurement of paid-in-kind dividends on equity-classified preferred stock. fasb issues final asu https://kpmg.com/us/en/frv/reference-library/2020/fasb-issues-codification-improvements.html FASB issues Codification improvements The amendments affect several topics to clarify, correct errors in and make improvements to the FASB Codification. fasb issues codification improvements https://giesbusiness.illinois.edu/news/2026/04/28/gies-business-grad-student-earns-place-in-prestigious-fasb-post-graduate-program Gies Business grad student earns place in prestigious FASB post-graduate program Gies accounting grad Jake Kanter was selected for a highly competitive post-graduate technical assistant role at the Financial Accounting Standards Board... https://kpmg.com/us/en/frv/reference-library/2018/defining-issues-18-20-framework-fair-value.html FASB amends fair value disclosure requirements The FASB has amended the fair value disclosure requirements as part of its broader disclosure framework project. fair value fasb amends disclosure requirements https://kpmg.com/us/en/frv/reference-library/2024/fasb-proposes-expedients-for-private-companies-and-nfps.html FASB proposes expedients for private companies and NFPs The proposal provides expedients for estimating credit losses for current accounts receivable and contract assets. for private companies fasb proposes expedients nfps https://tax.thomsonreuters.com/news/chair-jones-fasb-will-discuss-feedback-on-its-agenda-consultation-document-late-2021-early-2022/ Chair Jones: FASB Will Discuss Feedback on its Agenda Consultation Document Late 2021, Early 2022 Sep 8, 2021 - The FASB will discuss public feedback received from its agenda consultation document later this year through early next year, a process to ensure it properly... https://kpmg.com/us/en/frv/reference-library/2025/fasb-issues-asu-improving-interim-reporting-guidance.html FASB issues ASU improving interim reporting guidance The ASU amends ASC 270 to clarify interim reporting requirements and enhance consistency. fasb issues asu improving interim https://kpmg.com/us/en/frv/reference-library/2020/fasb-convertible-debt-contracts-own-equity.html FASB amends convertible debt & contracts in own equity KPMG reports on amendments to reduce accounting models for convertible instruments and simplify contracts in own equity. convertible debt fasb amends contracts equity https://dart.deloitte.com/USDART/home/publications/archive/deloitte-publications/news/2019/aug/fasb-proposes-delay-certain-effective-dates FASB Proposes to Delay Certain Effective Dates for Private Companies, NFPs, and Small Public... https://dart.deloitte.com/USDART/home/publications/archive/deloitte-publications/news/2020/jul/fasb-pasu-long-duration-insurance FASB Issues Proposal to Delay Implementation of Long-Duration Insurance Standard and Facilitate... https://finance.duke.edu/gl_account/26844/ Equipment Rentals-FASB Reporting | Finance Equipment Rentals-FASB Reporting - Finance equipment rentals fasb reporting finance https://www.sec.gov/newsroom/whats-new/2507-fasb-issues-proposed-implementation-guide-dise SEC.gov | FASB Issues Proposed Taxonomy Implementation Guide for Disaggregation of Income Statement... https://tax.thomsonreuters.com/news/fasb-issues-narrow-rules-to-simplify-accounting-for-share-based-payments-to-customers/ FASB Issues Narrow Rules to Simplify Accounting for Share-Based Payments to Customers Nov 13, 2019 - The FASB issued a new accounting standard on November 11, 2019, to provide companies with a simpler, more consistent way to account for share-based payments... share based payments simplify accounting https://dart.deloitte.com/USDART/home/news/all-news/2022/sep/fasb-proposes-2023-sec-taxonomy-improvements FASB Staff Proposes Technical and Other Conforming Improvements to the 2023 SEC Reporting Taxonomy... https://www.wolterskluwer.com/en/expert-insights/fasb-meeting-tentative-decisions FASB meeting Tentative Decisions | Wolters Kluwer FASB tentatively decides to measure crypto assets at fmv. fasb meeting tentative decisions wolters https://kpmg.com/us/en/frv/reference-library/2020/fasb-exposes-financial-statement-element-definitions.html FASB exposes financial statement element definitions The proposals would revise the conceptual definitions of assets, liabilities, revenues and gains, amongst others. financial statement fasb exposes element definitions https://www.sec.gov/rules-regulations/2011/02/fasb-order-regarding-review-fasb-accounting-support-fee-2011-under-section-109-sarbanes-oxley-act SEC.gov | FASB (Order Regarding Review of FASB Accounting Support Fee for 2011 under Section 109 of... https://tax.thomsonreuters.com/news/fasb-votes-to-propose-two-year-extension-on-accounting-relief-for-libor-removal/ FASB Votes to Propose Two-Year Extension on Accounting Relief for LIBOR Removal Dec 17, 2021 - Temporary accounting relief guidance set to end next year to facilitate the removal of LIBOR will be extended two more years, U.S. accounting rulemakers said... https://tax.thomsonreuters.com/news/can-fasb-fix-complex-commodities-accounting-rules-not-without-ifrs-cpa-group-says/ Can FASB Fix Complex Commodities Accounting Rules? Not Without IFRS, CPA Group Says Jul 21, 2023 - Accountants who believe that the FASB may end up aligning U.S. GAAP with international financial reporting standards on commodities, recently said that such a... https://www.cato.org/commentary/fasb-still-wrong-about-stock-options FASB is Still Wrong about Stock Options | Cato Institute about stock fasb still wrong options https://fasb.inovaland.earth// FASB Jun 13, 2026 - Your browser does not support HTML5 video. FASB Um programa de incubação e aceleração de projetos socioambientais baseado na mobilização de comunidades do Sul... fasb https://www.uschamber.com/taxes/comments-on-fasb-exposure-draft-to-require-greater-income-tax-disclosures-disaggregated-by-jurisdiction Comments on FASB Exposure Draft to Require Greater Income Tax Disclosures Disaggregated by... May 31, 2023 - The U.S. Chamber submitted comments to the Financial Accounting Standards Board (FASB) concerning its exposure draft of a proposed accounting standards update... https://tax.thomsonreuters.com/news/fasb-to-defer-rules-on-revenue-for-franchisors-lease-accounting/ FASB to Defer Rules on Revenue for Franchisors, Lease Accounting Apr 13, 2020 - The FASB on April 8, 2020, voted to propose one-year deferrals on revenue recognition and lease accounting rules for a subset of privately-owned companies and... for franchisors fasb defer rules revenue https://community.thomsonreuters.com/tax-accounting/f/estate-planning/31852/fasb-seeks-input-on-standardizing-non-gaap-financial-measures FASB Seeks Input on Standardizing Non-GAAP Financial Measures - Estate Planning - Tax, Audit &... The Financial Accounting Standards Board (FASB) is taking aim at the confusing array of non-GAAP financial measures that companies use to report their... https://www.sec.gov/newsroom/whats-new/osd-2212-fasb-issues-proposed-updates SEC.gov | FASB Issues Proposed Updates for Future* Version of Taxonomy Related to Proposed ASU on... https://kpmg.com/us/en/frv/reference-library/2025/fasb-issues-asu-derivative-scope-refinements.html FASB issues ASU on derivative scope refinements The ASU adds a scope exception from derivative accounting and clarifies the interaction between ASC 815 and ASC 606. fasb issues asu derivative scope https://optionseilcwo.netlify.app/westerberg21818gu/contabilidad-a-largo-plazo-del-contrato-de-fasb-378.html Contabilidad a largo plazo del contrato de fasb obzap a largo plazo contabilidad del contrato fasb https://kpmg.com/us/en/frv/reference-library/2025/fasb-asu-share-based-consideration-customer.html FASB ASU on share-based consideration to a customer New ASU provides more consistent outcomes for share-based consideration payable to a customer. fasb asu share based consideration https://www.hsgac.senate.gov/subcommittees/investigations/library/files/null-402/ STMT of Susan Cosper (FASB)(Sept 20 2012) - Committee on Homeland Security & Governmental Affairs https://danshaviro.blogspot.com/2007/06/political-economy-of-fasb-decisions.html?showComment=1692859094550 Start Making Sense: Political economy of FASB decisions I haven't as yet tried to use this site as a research tool, but perhaps I should, so here goes. In the article I'm working on concerning tax... start making sense political economy fasb decisions https://tax.thomsonreuters.com/news/fasb-proposes-to-clarify-lease-accounting-rules-for-subsidiaries-controlled-by-the-same-parent-company/ FASB Proposes to Clarify Lease Accounting Rules for Subsidiaries Controlled by the Same Parent... Dec 2, 2022 - The FASB on Nov. 30, 2022, proposed what could be the eighth round of changes to lease accounting rules, this time relevant to subsidiaries that are involved... https://tax.thomsonreuters.com/news/fasb-simplifies-private-company-accounting-rules-for-franchise-fees/ FASB Simplifies Private Company Accounting Rules for Franchise Fees Jan 29, 2021 - The FASB on January 28, 2021, published an accounting workaround to give privately-owned franchisors a simpler way to account for revenues gleaned for helping... private company accounting rules for franchise fasb fees https://kpmg.com/us/en/frv/reference-library/2017/fasb-changes-accounting-eps-certain-instruments.html FASB changes down round accounting KPMG reports on ASU 2017-11, under which down round features will not cause certain instruments to be accounted for as derivatives. fasb changes round accounting https://www.deloitte.com/us/en/services/audit-assurance/blogs/accounting-finance/crypto-accounting.html New FASB guidance on accounting for crypto assets | Deloitte US How should companies prepare for new FASB crypto asset accounting rules introducing fair value standards, and what will the impacts be? for crypto new fasb guidance accounting https://www.sec.gov/rules-regulations/2020/02/order-regarding-review-fasb-accounting-support-fee-2020-under-section-109-sarbanes-oxley-act-2002 SEC.gov | Order Regarding Review of FASB Accounting Support Fee for 2020 under Section 109 of the... https://tax.thomsonreuters.com/news/insurance-sector-presses-fasb-for-another-narrow-reporting-date-change/ Insurance Sector Presses FASB for Another Narrow Reporting Date Change Jan 8, 2020 - The insurance sector wants the FASB to grant special flexible accommodations to large reinsurers so they can adopt new insurance accounting rules at an... insurance sector presses fasb another narrow https://dart.deloitte.com/USDART/home/accounting/sec/sec-material-supplement/staff-letters-industry/letter-from-sec-chief-accountant-fasb Letter From SEC Chief Accountant to FASB Chairman: Assessment of Declines in Fair Value for... https://tax.thomsonreuters.com/news/fasb-faces-conundrum-over-esg-reporting-issues/ FASB Faces Conundrum Over ESG Reporting Issues Apr 14, 2021 - The FASB would need precise suggestions from the accounting profession on environment, social, and governance (ESG) matters to consider taking up a project on... over esg fasb faces conundrum reporting https://kpmg.com/us/en/frv/reference-library/2022/fasb-issues-asu-for-supplier-finance-obligations-disclosures.html FASB issues ASU for supplier finance obligations disclosures A buyer of goods and services should disclose information about its supplier finance program obligations. for supplier fasb issues asu finance https://kpmg.com/us/en/frv/reference-library/2026/fasb-issues-final-asu-software-cost-accounting.html FASB issues final ASU on software cost accounting The final ASU makes targeted improvements to modernize the internal-use software accounting guidance in ASC 350-40. on software fasb issues final asu https://kpmg.com/us/en/frv/reference-library/2025-aicpa-conference-current-sec-pcaob-developments/fasb-ready-to-tackle-crypto-other-projects.html FASB ready to tackle crypto, other projects With a clean slate and armed with stakeholder feedback from multiple consultations, the FASB eyes future projects. ready to fasb tackle crypto projects https://tax.thomsonreuters.com/news/fasb-proposes-biggest-changes-in-25-years-for-public-company-disclosure-of-business-unit-expenses/ FASB Proposes Biggest Changes in 25 Years for Public Company Disclosure of Business Unit Expenses Oct 12, 2022 - The FASB on Oct. 6, 2022, issued a proposal that would require public companies to disclose any significant expenses that impact their business units and to... https://dart.deloitte.com/USDART/home/news/all-news/2022/jun/fasb-meeting-0525 FASB Discusses Projects on Interim Reporting, Agenda Consultation, and ESG-Linked Financial... https://www.wolterskluwer.com/en/expert-insights/fasb-issues-improvements-to-fair-value-guidance FASB issues improvements to fair value guidance | Wolters Kluwer The FASB has issued an Accounting Standards Update (ASU) that improves financial reporting for investors and other financial statement users. fair value fasb issues improvements guidance https://tax.thomsonreuters.com/news/fasb-rolling-out-new-process-next-year-to-leverage-emerging-issues-task-force/ FASB Rolling out New Process Next Year to Leverage Emerging Issues Task Force Dec 8, 2023 - FASB Chair Richard Jones told a conference on December 5, 2023, that the board will roll out a new process next year that will leverage the work of the... https://health.usf.edu/medicine/physical-therapy-rehabilitation/faculty/physical-therapy/isdavis Irene Davis, PhD, PT, FACSM, FAPTA, FASB | Physical Therapy Faculty | Faculty & Staff | School of... https://dart.deloitte.com/USDART/home/news/all-news/2022/nov/fasb-prop-taxonomy-investment FASB Staff Issues Proposed GAAP Taxonomy Implementation Guide Related to Investment Companies |... staff issues https://tax.thomsonreuters.com/news/fasb-to-require-same-segment-expense-disclosures-for-single-and-multiple-segment-companies/ FASB to Require Same Segment Expense Disclosures for Single and Multiple Segment Companies Oct 15, 2021 - The FASB on October 13, 2021, continued to build a proposal for segment disclosures, discussing follow-on issues related a principle that gets at expense... expense disclosures https://tax.thomsonreuters.com/news/intangibles-too-broad-to-tackle-holistically-targeted-disclosures-possible-fasb-signals/ 'Intangibles' too Broad to Tackle Holistically, Targeted Disclosures Possible, FASB Signals Jun 27, 2022 - The FASB will not pursue adding a holistic project to its technical agenda on intangibles, finding the topic delves into a variety of issues that would make it... intangibles broad tackle