Accounting standards

His analysis underscored how sweeping accounting changes coming in the next few years are raising questions for the life insurance industry.

The American Institute of CPAs’ Financial Reporting Executive Committee is offering some advice on issues related to the new credit losses standard.

The Governmental Accounting Standards Board has released questions and answers about the recent standard on accounting and financial reporting for leases by state and local governments.

The board wants to give private companies, nonprofits, and certain small public companies extra time to implement new standards on CECL, leases and hedging.

General Electric shares plunged after a prominent whistle-blower working with a short-seller accused the company of masking financial problems.

The U.K. retailer plunged after its audit quit without a replacement, heightening corporate governance concerns.

Firms are helping their clients keep track of Bitcoin and Ethereum assets and transactions, as well as the tax consequences, according to a new report.

AICPA chief auditor Bob Dohrer shares new developments in the rules around audit evidence, key audit matters for non-public clients, and much more.

Both public and private companies are underestimating the challenges of transitioning to the new lease accounting standard, according to a new survey.

Diane Jules, deputy director of the International Ethics Standards Board for Accountants, discusses how IESBA has been developing its Code of Ethics and technology for accountants to use around the world.

Artificial intelligence and machine learning aren’t the next big thing — people are.

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16.

Accounting giant KPMG was fined 3.5 million pounds ($4.24 million) for misconduct over reports on Bank of New York Mellon Corp.

Private companies, nonprofits and some smaller public companies will get some extra time to get ready for major accounting standards, under a recent proposal.

The first half of a virtual roundtable on one of the fastest-growing services in accounting

The proposed update aims to improve the guidance for both convertible instruments and the derivatives scope exception for contracts in a company’s own equity.

The International Ethics Standards Board for Accountants proposed some changes Wednesday to the International Code of Ethics for Professional Accountants to improve the mindset expected of accountants.

The Financial Accounting Standards Board is aiming to clarify the interaction between two of its earlier standards.

The U.K. retailer reported a surprise tax bill of almost $750 million, the departure of its financial chief and deepening woes at department-store chain House of Fraser.

Identifying the right clients, showcasing CAS, and more.