By Tammy Whitehouse2017-01-10T14:30:00
FASB has finalized new guidance to make it more clear when a particular transaction constitutes the purchase or sale of a business or just a collection of assets. Tammy Whitehouse has more.
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2018-04-17T07:30:00Z By Tammy Whitehouse
Where one entity’s financial statements get impossibly tangled with another’s, the SEC is inviting companies to reach out and ask for some relief.
2017-02-28T18:00:00Z By Tammy Whitehouse
Companies will have some new analysis to do to assure their accounting for business transactions reflects a new definition of “business” in GAAP. Tammy Whitehouse has more.
2026-02-20T16:59:00Z By Dr. Luan Ho, CW guest columnist
Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications for the business.
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