GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

The Federal Accounting Standards Advisory Board (FASAB) is seeking feedback on an exposure draft aimed at further standardizing and adding value to note disclosures in financial statements.

The Financial Accounting Standards Board made two changes to its conceptual framework Tuesday and released a pair of accounting standards updates aimed at making disclosures in notes to financial ...

On May 21, 2020, the Securities and Exchange Commission announced it has adopted amendments to the rules for financial statement disclosure requirements in connection with the acquisition or ...

Disclosure is when a company or corporation informs its customers, investors, and analysts involved in doing business with the company, of pertinent information. Federal regulations require publicly ...

Discover the hidden details in financial footnotes essential for interpreting income statements, balance sheets, and cash flow statements for better investment decisions.