Advocates for ending quarterly reporting argue it imposes heavy compliance costs and encourages managers to focus unduly on ...

The Financial Accounting Standards Board is weighing feedback it has received in more than 100 comment letters as well as ...

The Financial Accounting Standards Board, a private organization run by a seven-member board, determines how quarterly and annual profits are calculated. By Stephen Gandel A climate and tax bill could ...

The Financial Accounting Standards Board in 2023 wants to get closer to finalizing key rules, ranging from companies sharing more details on cryptocurrency holdings to breaking out certain expenses on ...

The U.S. FASB has decided that crypto assets will be represented at their fair value in accounting beginning late next year. Crypto companies and institutions holding crypto assets will be able to ...

The Financial Accounting Standards Board made a change in October to help public companies that hold cryptocurrencies on their balance sheets. In his regular column, J.W. Verret, a law professor, ...

The Sustainability Accounting Standards Board held its final public meeting Wednesday ahead of the consolidation of its parent organization, the Value Reporting Foundation, into the International ...

The International Sustainability Standards Board built its 14-member board last year with a diverse set of people from around the world, with most members joining after the ISSB released the draft ...

Crypto imploded in 2022, as investors lost faith in digital assets and the industry was plagued with crisis. But unlike other collapses, it has largely avoided rippling into other markets. WSJ ...

Mark-to-Market in Proposed Accounting Standards Overhaul The group that sets corporate accounting standards proposed an overhaul on Wednesday of the way lenders record the value of their assets, ...