The Tax Adviser

Income tax purchase accounting considerations for a stock acquisition

Business advisers can help guide clients through the tax and accounting considerations of a corporate sale or purchase.
JournalofAccountancy

FASB proposes simplifying accounting for share-based payments to nonemployees

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 ...
Accounting Today

FASB releases standard on derivatives

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 ...
JournalofAccountancy

FASB update refines reporting scope for derivatives

FASB issued an Accounting Standards Update (ASU) responding to challenges in FASB ASC Topic 815, Derivatives and Hedging, and the clarifying related applicability of Topic 606, Revenue From Contracts ...