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FASB has approved narrowly focused accounting guidance for certain digital assets with a final ASU expected in the fourth quarter. Read on for more.

FASB has issued its first-ever guidance providing recognition and initial measurement for joint ventures. Read on for details on the guidance.

ASU 2021-08, which offers guidance on contract assets and liabilities acquired in a business combination, is now effective for PBEs. Read on for more.

A FASB exposure draft would require PBEs to disclose additional info about the types of expenses included in expense line items. Read on for more.

With the era of low, stable interest rates firmly in the rearview mirror, private companies may want to reconsider their hedge accounting strategies. 

For private companies, ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, is effective this year. This is an overview of the new guidance.

This paper provides an overview of proposed and final standards issued by FASB from April to June 30, 2023.

FASB has issued an exposure draft addressing updates to accounting for purchased financial assets. Read on for more on the proposal.

FASB has issued an exposure draft seeking feedback on amendments to clarify the accounting guidance on profits interest. Read on for details.

This paper provides an overview of proposed and final standards issued by FASB from January to March 31, 2023.