Prepared at the direction of the FASB chair, the ITC is part of FASB’s research project on financial KPIs for business ...

The invitation to comment requests input on financial key performance indicators such as EBITDA and free cash flow and how ...

The Financial Accounting Standards Board (FASB) has released an invitation to comment (ITC) on financial key performance indicators (KPIs), inviting feedback by 30 April 2025. The ITC aims to ...

The new standards require public companies to provide additional information about specific costs and expenses.

Two proposals issued by the Financial Accounting Standards Board are designed to improve presentation and disclosure in retirement benefit accounting. FASB issued a standard Tuesday that makes ...

The Financial Accounting Standards Board issued a proposed accounting standards update that aims to improve the navigability of the disclosures that need to be provided for interim reporting periods.

The AICPA’s Financial Reporting Executive Committee (FinREC) is asking FASB and the International Accounting Standards Board (IASB) for further deliberation and consideration on their joint proposal ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) that mandates new expense disclosures for public companies. Published on November 4, this update, which ...

Compliance with the standards update “isn’t going to be cheap” for many firms, but the FASB has taken steps to reduce the ...

The proposed update is set to impact how the carrying amounts of assets and liabilities are determined in a business ...

MicroStrategy recently wrote to the Financial Accounting Standards Board (FASB), “This disconnect between an entity’s financial statements and the economic reality of its financial condition and ...