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Accounting

  • FAF to Enhance Online Access to FASB and GASB Standards

    By:
    S.J. Steinhardt
    |
    Jan 31, 2023
    The Financial Accounting Foundation (FAF) announced that will provide free, enhanced online access to the complete and official version of the Generally Accepted Accounting Standards (GAAP) published by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).
  • FASB to Focus on Standards for Digital Assets and Financial Instruments with ESG-Linked Features

    By:
    Ruth Singleton
    |
    Jun 3, 2022
    The Financial Accounting Foundation (FAF) has issued its 2021 annual report, detailing the past and projected standard-setting activities of the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB). In his message, FASB Chair Richard R. Jones said that FASB’s research agenda includes “projects on digital assets, intangibles, government grants, and accounting for financial instruments with environmental, social, and governance (ESG)-linked features and regulatory credits.” These projects were added as a result of a consultation process with more than 200 stakeholders, more than 70 of them investors or other financial statement users.  
  • FASB Proposes Two-Year Extension of Date to Transition Benchmark Interest Rate from LIBOR to SOFR

    By:
    Ruth Singleton
    |
    Apr 21, 2022
    The Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update (ASU) recommending that the date to transition from the London Interbank Offered Rate (LIBOR) to the Secured Overnight Financing Rate (SOFR) be moved back, from Dec. 31 of this year to Dec. 31, 2024. The proposed ASU would also amend the definition of the SOFR.  
  • GASB Proposes New Implementation Guidance for Lease Standard

    By:
    Chris Gaetano
    |
    Mar 1, 2019
    The Governmental Accounting Standards Board (GASB) has released proposed guidance meant to guide entities through implementing the new lease standard.
  • FASB Chair Says No to Delaying Lease Standard Implementation

    By:
    Chris Gaetano
    |
    Dec 14, 2018
    Russell Golden, the chair of the Financial Accounting Standards Board (FASB), said that  there are no plans to delay the effective date of the new lease standards, despite the struggles companies have faced in preparing for implementation. 
  • FASB Introduces New Hedge Accounting Interest Rate

    By:
    Ruth Singleton
    |
    Oct 26, 2018
    The Financial Accounting Standards Board (FASB) has added an “Overnight Index Swap” rate, based on “a broad Treasury repurchase agreement financing rate referred to as the Secured Overnight Financing Rate (SOFR),” to the list of benchmark interest rates allowed for hedge accounting.
  • NYC Housing Agency Makes Changes to CPA’s Report at Society’s Urging

    By:
    Chris Gaetano
    |
    Nov 27, 2017

    After three years of negotiations, the New York City Department of Housing Preservation and Development (HPD) has agreed to implement changes suggested by the NYSSCPA’s Real Estate Committee that bring a CPA’s report used in a tax exemption and abatement program known as J-51 into compliance with professional standards.

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