Accounting standards

The Public Company Accounting Oversight Board updated its research and standard-setting agendas.

GSX Techedu is the latest case of a U.S.-listed Chinese company facing greater scrutiny on accounting issues amid rising tensions.

An inside look at SAS 142, which aims to help bolster this critical tool in the auditor's toolkit.

The final three months of the fiscal year showed a slowdown due to the impact of coronavirus on clients.

As humanity explores the stars and starts to do business there, it will require significant innovations in accounting, according to Dr. Hank Alewine, associate professor of accounting at the University of Alabama in Huntsville.

Germany’s blame game over Wirecard AG’s collapse is focusing on the question of why authorities failed to take a harder look at the payments company before it became the country’s biggest accounting scandal in living memory.

China is calling for direct talks to solve a years-long dispute that threatens global markets.

The U.S. Treasury Department still has yet to tell companies how to handle President Donald Trump’s order delaying the due date for employee payroll taxes, leaving major employers like Walmart Inc. in the lurch.

The fraud that brought down tiny Commerzialbank Mattersburg im Burgenland AG raises questions for financial regulators and auditors that have uncomfortable echoes of the Wirecard AG debacle in neighboring Germany.

PPC Ltd., South Africa’s largest cement maker, plunged deeper into crisis after reporting accounting errors and delaying the release of full-year earnings for a second time.

The Governmental Accounting Standards Board is working on developing new standards for state and local governments to use under its new chair, Joel Black, while responding to the novel coronavirus pandemic.

The board is considering a proposal aimed at reducing the cost and complexity for private companies when they need to decide on the fair value of the shares underlying a share-option award on its grant date or modification date.

Former Wirecard AG executive Jan Marsalek was added to Interpol’s red notice list, sparking a worldwide manhunt for one of the executives allegedly at the center of a multibillion-euro accounting scandal at the fintech company.

Payroll companies need guidelines on how to implement President Trump's executive order before they can start processing paychecks next month.

Post-implementation reviews enable FASB to identify and deal with any areas for improvement stemming from either adoption or implementation of a standard.

China’s securities regulator said it has sent U.S. authorities a fresh proposal about co-auditing Chinese firms, days after Washington moved to tighten rules for stock listings from the Asian nation.

A high-powered group of U.S. regulators said stock exchanges should set new rules that could trigger the delisting of Chinese companies, following mounting concerns that investors are being exposed to frauds.

The COVID-19 pandemic flipped our working world on its head.

The update promises to improve financial reporting associated with accounting for convertible instruments and contracts in an entity’s own equity.

Intuit Inc. has agreed to acquire TradeGecko, a Singapore-based inventory and order management software platform for small retailers and wholesalers in more than 100 countries.