The Financial Accounting Standards Board last week issued an exposure draft of a proposed accounting standards update that ...

FASB published two Accounting Standards Updates recently. One is intended to improve accounting guidance for interest rate ...

Discover how the pooling of interests method combined company balance sheets in mergers, why it was phased out, and what ...

Using AI chatbots for even just 10 minutes may have a shockingly negative impact on people’s ability to think and problem-solve, according to a new study from researchers at Carnegie Mellon, MIT, ...

Three investor advocates are asking the Financial Accounting Standards Board to reconsider guidance that allows private managers to write up the value of the secondaries they purchase, a practice they ...

The Financial Accounting Standards Board wants to require companies to disclose significant stablecoin holdings as part of a broader move to have companies break out their different types of cash ...

[Maximilian Milovidov is a freshman at Columbia University and a member of TikTok's Youth Council. He used a large language model to edit this essay for length and a human to edit for content. This ...

A new study finds that certain patterns of AI use are driving cognitive fatigue, while others can help reduce burnout. by Julie Bedard, Matthew Kropp, Megan Hsu, Olivia T. Karaman, Jason Hawes and ...

The Financial Accounting Standards Board released an accounting standards update Wednesday to improve its codification of standards on different topics, including technical corrections, unintended ...

According to media sources, including Bloomberg, the US Financial Accounting Standards Board (FASB) is adding crypto asset transfers to its agenda set for this week. What is the FASB? Founded in 1973, ...

To better understand which social media platforms Americans use, Pew Research Center surveyed 5,022 U.S. adults from Feb. 5 to June 18, 2025. SSRS conducted this National Public Opinion Reference ...

On September 18, 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, marking a ...