Accounting standards

Payroll: A Major Piece of the Puzzle

The Financial Accounting Standards Board has released an accounting standards update that changes the treatment of the amortization of premiums for purchased callable debt securities, shortening the amortization period for the premium to the earliest call date.

The Securities and Exchange Commission has tapped Deloitte partner Sagar S. Teotia as deputy chief accountant in the SEC's Office of the Chief Accountant.

The Public Company Accounting Oversight Board has disciplined the former chief executive officer and chairman of Deloitte’s Brazil firm for failing to cooperate with a PCAOB investigation.

As companies prepare for the new accounting standard that takes effect in 2018, there’s no shortage of apprehension among financial executives.

The Internal Revenue Service is proposing procedures for how a taxpayer can ask for automatic consent to change an accounting method in preparation for the Financial Accounting Standards Board’s new revenue recognition standard.

Eighty percent of CFOs at U.S. companies have not yet begun the transition to the upcoming leasing standard, according to a new survey.

The British grocery company agrees to a 214 million pound penalty to resolve regulatory probes.

The new revenue recognition standard is going to force many companies to make new disclosures, but they shouldn’t wait until the last minute to get ready, warns a recent report.

Three-quarters of governments use it for their year-end financial reports.

Profs. Miller and Bahnson analyze a quartet of futile pursuits, from political interference with standard-setting to convergence.

A controller shares the lessons learned as she readied her own company.

While issues of immigration, trade and freedom of the Fourth Estate are dominating the media cycle, there are other significant areas of policy flux worthy of consideration as President Donald Trump’s term gathers momentum.

The Governmental Accounting Standards Board has released an “omnibus” statement providing guidance on a wide range of accounting and financial reporting issues that have been uncovered during the implementation and application of some of GASB’s earlier pronouncements for state and local governments.

Changing client needs and growing competition may be bringing the relevance of the credential into question.

The Securities and Exchange Commission has given its approval to the 2017 GAAP Financial Reporting Taxonomy, the annually updated set of accounting standards built using computer-readable tags.

The latest edition of the book covers recent changes from the Financial Accounting Standards Board.

The Financial Accounting Standards Board has released an update to improve the financial reporting on pensions and other post-retirement benefits.

Two former managing partners and chief executives are weighing in on the legal wrangling over the trademark, as the dispute escalates further.