FASB has issued ASU 2021-10 to address a lack of specific guidance on recognizing, measuring, and disclosing government assistance.

FASB has issued a new ASU that provides relief for certain entities in determining the discount rate to use under the new lease guidance in…

A new accounting standards update addresses how to determine whether a contract liability is recognized by the acquirer in a business…

A new ASU creates a practical expedient for private companies calculating the fair value of the equity shares underlying a share-option…

The SEC has proposed amendments to Form N-PX to enhance the information reported about proxy votes.

This article provides details on accounting guidance and SEC and Federal Reserve activity in response to a surge in crypto investments.