The Environmental and Social Framework (ESF) was approved by the Board of Executive Directors on August 4, 2016. It consists of a Vision for Sustainable Development; ten Environmental and Social ...

According to the Financial Accounting Standards Board, or FASB, generally accepted accounting principles, or GAAP, require that most research and development costs be expensed in the current period.

The Financial Accounting Standards Board, or FASB, has proposed several changes to the generally accepted accounting practices, or GAAP, used to account for leases, including the accounting ...

The Council of Europe Framework Convention on Artificial Intelligence and human rights, democracy and the rule of law is the first-ever international legally binding treaty in this field. Opened for ...

The central board of directors of the Reserve Bank of India (RBI) on Thursday reviewed the Economic Capital Framework (ECF), which is used to determine risk provisioning and surplus distribution by ...

The Financial Accounting Standards Board issued a finalized guidance update to generally accepted accounting principles clarifying the timing of revenue recognition related to certain warrants or ...

FASB published an Accounting Standards Update (ASU) that provides guidance for share-based consideration payable to a customer in conjunction with selling goods or services. The changes address the ...

And while the process can seem daunting, there’s good news: a simple, structured framework can transform chaos into clarity. Enter the CLEAN framework—the only methodology you’ll ever need ...

The GAAP update will affect how companies account for share-based financial instruments such as warrants that they grant to customers as a kind of rebate to incentivize purchases. At the heart of the ...

Follow us on Facebook and join our Telegram channel for the latest updates. Federal Reserve Chair Jerome Powell said policymakers are weighing changes to key parts of the framework that guides their ...

The changes aim to improve financial reporting results by dealing with the intersection of the requirements of FASB's revenue recognition and stock compensation standards, Topics 606 and 718 in FASB's ...

The FDA is preparing to release a framework in the coming weeks that will share the regulator’s thinking on its oversight of vaccines, according to Commissioner Marty Makary. “We want to create a ...