Rounding up recently released accounting standards
$225.00
Description
Abstract: The Financial Accounting Standards Board (FASB) has released a flurry of new standards — and guidance on old ones — in recent years. Some of the changes clarify existing standards, and others strive to converge U.S. Generally Accepted Accounting Principles (GAAP) with International Financial Reporting Standards (IFRS). This article discusses updates that expand fair value disclosures, relax subsequent events disclosures and consolidate variable interest entities. A sidebar looks at other issues that FASB and the International Accounting Standards Board are currently reviewing.
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