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

The draft update would require investment companies to take contractual sale restrictions into account when valuing an equity security at fair value.

The Governmental Accounting Standards Board is proposing to overhaul the structure for providing guidance on U.S. GAAP for state and local governments, unifying it in a way that's similar to its ...

Banks transitioned to using the Secured Overnight Financing Rates benchmark after LIBOR was phased out in the wake of a manipulation scandal.

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