Stakeholders are asked to review the Discussion Memorandum and provide their opinion to the GASB by 31 August 2026.

There is still limited regulatory convergence between IFRS 16 and IFRS 9. US GAAP requires more detailed examinations of net ...

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

In addition to the results reported in accordance with United States Generally Accepted Accounting Principles (“U.S. GAAP”), this press release includes information regarding certain financial ...