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FASB
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FASB issues new income statement expense rules for public companies
More information on cost of sales, cost of goods sold, and research and development in reports expected from new rules.
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PCAOB adjusts personal liability standard, FASB plans for enviro accounting
Auditors face a greater chance of being held personally liable for negligent missteps under adjusted PCAOB rules.
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FASB says companies will use ‘fair-value’ accounting to report crypto holdings
The US standard-setting organization for accounting says companies should use current values – or “fair-value” accounting – to report their crypto holdings.
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Accounting roundup: Digital asset gains, tax disclosure and risk assessments
Some of this week’s key accounting stories at a glance, including a move to make crypto investors comply with tax law – and some stimulating points about risk assessments.