Moody’s Investors Service is objecting to a proposal from the Financial Accounting Standards Board to delay the effective dates of its leases, hedging and credit loss standards for private companies ...

Oil and gas operators, drilling contractors, and their trade associations have voiced concern about proposed accounting changes they fear would complicate contractual relationships, confuse investors, ...

The International Accounting Standards Board has published revised proposals for loan loss provisioning and expected credit losses as part of the financial instruments project that it has been working ...

You may have heard about a proposal that would change how leases are accounted for on corporate balance sheets. If your company leases or finances equipment, you should be aware of how the proposal ...

FASB proposed a standard Wednesday that would align the accounting for production costs of an episodic television series with the accounting for production of costs of films. The proposal is described ...