FASB issued a new standard Tuesday designed to improve the recognition and measurement of financial instruments through targeted changes to existing GAAP. Public and private companies, not-for-profits ...

Test and measurement instruments evolve over time. The banner improvements come in performance, things like measurement bandwidth and dynamic range. These always make the trade press headlines, but ...

It has been nearly four years since FASB began issuing its revised financial instruments guidance (see the sidebar, “Topic 326 Changes”). The guidance impacts all industries, not just financial ...

Last month at COP26, the Glasgow Pact was ratified, confirming that carbon emissions will have to fall by 45 percent in the next decade to keep temperature rise below 1.5 degrees Celsius by 2050. [i] ...