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

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

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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 ...
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FASB in Nearly Full Retreat on Accounting for Financial Instruments

2014-02-19T00:00:00Z By Tammy Whitehouse
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U.K. financial regulator looks to streamline audit enforcement procedures

2025-10-15T19:16:00Z By Ruth Prickett

Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...