Accounting
FASB to take on goodwill accounting—again
This time, the accounting rule setter is using a more targeted approach.
Financial Reporting & Standards
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Accounting
What the SEC’s new accounting fraud unit means for CFOs
Look for the unit to pursue the most high-profile, complex cases, especially those involving accounting judgment calls.
Accounting
Accounting groups have concerns about the end of quarterly reporting
They offered “qualified support” in comment letters to the SEC, mostly because the proposed rule change provides optionality.
Accounting
FASB and the SEC want more disclosures on these topics
At a recent conference, they shared their thoughts on private credit, digital assets, and other hot financial reporting issues.
Accounting
How scrapping the quarterly reporting requirement will affect finance
Time and cost savings will be slight, one expert says.
Accounting
FASB is analyzing data center accounting trends
The depreciation period for servers and networking equipment is one potential area of focus.
Accounting
Goodwill accounting might not be the problem after all
FASB members suggest treatment of the post-merger asset could be better addressed in a wider context.
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