The good news is that accounting firms, having been burned too often, are now coming up with new and better strategies regarding requests for proposals. Most firms today have employed either a formal ...

Hawkins, David F. "International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan." Accounting Bulletin, no. 32 (July 1995).

U.S. and international accounting rulemakers on Thursday published their revised standard to overhaul lease accounting rules, after the current practices came under attack for letting companies ...

In Part I of the proposal, FASB addresses the complexity of accounting for certain financial instruments with down round features, which result in the strike price being reduced on the basis of ...

Acknowledging that the converged leases project poses difficulties for standard setters, International Accounting Standards Board (IASB ... statement preparers that said implementation costs would be ...

The proposal suggests a completely new model for lessee accounting under which lessee’s rights and obligations under all leases, existing and new, would be capitalized on the balance sheet.

The accounting guidance for sold, leased or marketed software has been left unchanged. In a unanimous (7-0) vote in June, the FASB voted to move forward with a narrower proposal to improve ...