Through the Great Depression and the current recession, despite the Enron and Arthur Andersen meltdowns and a slew of legislation, the balance sheet – an indicator of a company’s health – has remained ...

The Financial Accounting Standards Board is taking another crack at defining off-balance-sheet entities, and this time securitization vehicles are the target. The board proposed Tuesday to amend its ...

The Financial Accounting Standards Board revised its proposed accounting standards update Thursday to improve guidance used to determine whether debt should be classified as a current or noncurrent ...

The Financial Accounting Standards Board has issued a proposed Accounting Standards Update aimed at clarifying the scope of transactions that would be subject to disclosures about offsetting of assets ...

NEW YORK, July 28 (Reuters) - The Financial Accounting Standards Board, under pressure from lawmakers, will reconsider its timeline for a controversial rule change that may force banks to bring ...