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FASB Recalibrates Derivative Scoping in ASC 815
The FASB has proposed changes to ASC 815 to clarify which contracts fall under derivative accounting. Learn how the proposed updates will affect ESG-linked transactions, litigation funding, and R&D arrangements, plus key stakeholder feedback and investor implications.
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Debt Exchanges Made Clearer: A Deep Dive into the FASB’s Proposed ASU
Learn how the FASB’s new proposal could simplify accounting for debt exchanges involving multiple lenders.
Accounting for Government Grants
Explore the FASB's project to create a new standard of accounting for government grants
Accounting for and Disclosure of Software Costs
Explore the FASB's Accounting for and Disclosure of Software Costs project, examining proposed amendments to ASC 350-40 and ASC 985-20, aimed at modernizing accounting standards and enhancing transparency in software cost reporting.
