All Recognition and Measurement articles
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Blog
FASB fixes financial instruments, proposes fix to cloud costs
FASB has finalized some technical corrections to its standard on financial statements and proposed new guidance on accounting for certain cloud computing costs.
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Blog
FASB proposes new approach to hedge accounting
After finishing rules on the recognition and measurement of financial instruments and on loan losses, FASB is turning its attention back to hedge accounting with a new proposal. Tammy Whitehouse reports.