The Financial Accounting Standards Board proposed an accounting standards update Tuesday to improve the accounting for purchased financial assets, including those acquired in a business combination.

The Financial Accounting Standards Board decided during a meeting Wednesday to add a project to its technical agenda related to the accounting for cryptocurrency asset transfers. Processing Content ...

Discover the three essential financial statements required by GAAP: income statement, balance sheet, and cash flow statement, ...

IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update existing accounting frameworks in 2026.

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A research-based beginner’s guide to accounting for cryptocurrency, explaining recognition, measurement, recordkeeping, ...

The deal links custody infrastructure with audit-ready reporting as firms face regulatory and capital markets pressure.

FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to improve the accounting for purchased financial assets, requiring that all the assets — with certain limited ...