Accounting standards

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By Katie Linsell and Olivia Konotey-Ahulu
June 12, 2020 11:25 AM

A backlash is growing among regulators and participants against EBITDA — earnings before interest, taxes, depreciation, amortization and coronavirus.

2 Min Read
GASB logo at headquarters in Norwalk, Connecticut
Michael Cohn
June 11, 2020 2:46 PM

The Governmental Accounting Standards Board released a proposed technical bulletin Thursday from its staff with application guidance on the CARES Act and outflows incurred by state and local governments in response to the COVID-19 pandemic.

1 Min Read
FASB chairman Russell Golden
Michael Cohn
June 10, 2020 3:06 PM

The meeting was the last in chairman Russell Golden’s term.

6 Min Read
Dancey podcast screen June 2020
Michael Cohn
June 5, 2020 11:02 AM

International Federation of Accountants CEO Kevin Dancey talks about how accounting organizations around the world are dealing with the coronavirus pandemic and working with each other to solve problems and share resources.

1 Min Read
FASB, GASB and FAF logos on the wall at headquarters in Norwalk, Connecticut
Michael Cohn
June 4, 2020 4:22 PM

The pandemic and the new accounting standard are leading to lower regulatory capital ratios at global investment banks, according to a new report.

3 Min Read
FASB chairman Russell Golden
Michael Cohn
June 3, 2020 2:48 PM

The Financial Accounting Standards Board released an accounting standards update providing a one-year effective date delay for private companies and organizations to apply the revenue recognition and leases standards due to COVID-19, although they still have the option to apply the standards early.

4 Min Read
A customer shops for paper towels at a supermarket in Trenton, New Jersey, U.S., on Monday, March 16, 2020. All New Jersey schools must close starting March 18 for at least two weeks as state officials try to slow the spread of the new coronavirus, Governor Murphy said. Photographer: David 'Dee' Delgado/Bloomberg
Michael Cohn
May 26, 2020 3:12 PM

The International Auditing and Assurance Standards Board released guidance for auditors to consider when issuing audit reports amid the COVID-19 pandemic.

1 Min Read
By Brandon Kochkodin
May 22, 2020 10:40 AM

As state finances across America are upended by the coronavirus, almost all of them face the same, self-imposed, problem: how to balance their budgets.

3 Min Read
FASB, GASB and FAF logos on the wall at headquarters in Norwalk, Connecticut
Michael Cohn
May 20, 2020 4:22 PM

The board voted Wednesday to give private companies and not-for-profit organizations an extra year to comply with the revenue recognition and leases standards.

4 Min Read
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By Silla Brush
May 20, 2020 10:05 AM

Europe’s top markets watchdog is warning companies against getting creative with financial statements that obscure the effect of the coronavirus pandemic on their bottom line.

1 Min Read