The Financial Accounting Standards Board is taking another crack at defining off-balance-sheet entities, and this time securitization vehicles are the target. The board proposed Tuesday to amend its ...

The Financial Accounting Standards Board revised its proposed accounting standards update Thursday to improve guidance used to determine whether debt should be classified as a current or noncurrent ...

Under pressure from banks and regulators, the Financial Accounting Standards Board has decided to reverse itself and postpone the effective date of an accounting rule that would have forced financial ...

After considering comments on a previous proposal for improving balance sheet debt classification, FASB issued a reproposal on the issue Thursday. FASB is attempting to improve guidance used to ...

WILMINGTON, Del., July 30 (Reuters) - The Financial Accounting Standards Board, which sets U.S. accounting rules, voted on Wednesday to delay accounting changes that would affect trillions of dollars ...

NEW YORK, July 28 (Reuters) - The Financial Accounting Standards Board, under pressure from lawmakers, will reconsider its timeline for a controversial rule change that may force banks to bring ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

NEW YORK -- In a move sure to spur interest, the Financial Accounting Standards Board will propose conditions under which companies can transfer assets to off-balance-sheet entities. In June, the FASB ...