The Financial Accounting Standards Board issued Tuesday a long-awaited accounting standards update for the recognition and measurement of financial instruments that it has been developing for over a ...

The Financial Accounting Standards Board has released an accounting standard update aimed at simplifying the accounting for financial instruments that have so-called “down round” features. Processing ...

Esoteric debt involves complex financial instruments that are not widely understood but can have significant impacts on ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

FASB issued a two-part proposal Wednesday that is designed to address the complexity related to applying GAAP to certain financial instruments associated with liability and equity. In Part I of the ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...

Explore the major 2026 changes to UK accounting, including FRS 102 lease amendments, MTD for Income Tax mandation, and new ...

Nearly every public and private business entity — across all levels of government, small and large businesses and major accounting firms (such as KPMG, EY, Deloitte and PwC) — employs finance ...

SAP SE (SAP) announced today that Klarna, one of Europe´s leading payment providers for online stores, has become the first customer to go live with smart accounting for financial instruments (smart ...