Clarifies how acquisitions are accounted for when the acquired company continues to exist, focusing on fair-value recognition, goodwill calculation, and consolidation ...

Accounting for share-based payments to nonemployees in exchange for goods and services would become similar to the accounting for share-based payments to employees under a FASB proposal. The proposal ...

The Financial Accounting Standards Board posted an accounting standards update to address its stakeholders' concerns about the application of derivative accounting and its scope. The concerns involve ...

Almost two-thirds of companies support a new international accounting standard requiring them to expense employee share options in their financial statements, according to a survey by Mercer Human ...

Abercrombie & Fitch's stock price growth is primarily due to aggressive stock buybacks, not a fundamental recovery. After accounting for changes in shares outstanding and inflation, Abercrombie's ...