The Financial Accounting Standards Board released an accounting standards update Monday to clarify the guidance on the interaction between some types of collaborative arrangements and the new revenue ...
FASB issued a proposal Thursday that would make targeted changes to its standard for collaborative arrangements. The proposed Accounting Standards Update (ASU) also would clarify the interaction ...
FASB issued a new standard Monday that provides guidance on how to assess whether certain transactions between participants in collaborative arrangements should be accounted for within the board’s ...
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