FASB Goes With 'Three-Buckets' Approach to Financial Instruments

By Tammy Whitehouse2013-02-26T00:00:00

THIS IS MEMBERS-ONLY CONTENT

You are not logged in and do not have access to members-only content.

If you are already a registered user or a member, SIGN IN now.

Article
IASB Issues New Rules on Financial Instruments; FASB Readies Different Approach

2014-08-12T14:00:00Z By Tammy Whitehouse

Companies following international accounting rules have a new standard on how to account for financial instruments, and it differs in a number of important ways from the standard that is expected to emerge in the United States by the end of the year.The International Accounting Standards Board finalized its comprehensive ...
Article
FASB in Nearly Full Retreat on Accounting for Financial Instruments

2014-02-19T00:00:00Z By Tammy Whitehouse
Article
PCAOB’s Christina Ho: How emerging technologies could improve audit quality

2025-10-07T20:32:00Z By Jaclyn Jaeger

Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.