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From the Chairman's Desk:
Real Input from Real Accountants

Field work puts accounting standards to the test where it counts: the real world. FASB Chairman Russ Golden explains how "real input from real accountants" fuels better decisions and better standards.
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For the Investor:
Distinguishing Liabilities from Equity (Including Convertible Debt)

By Gary Buesser, FASB Member

Many investors struggle to understand the accounting for convertible debt. FASB Member Gary Buesser looks at what the FASB is doing to address that.
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CECL Educational Workshops

By Shayne Kuhaneck, FASB Acting Technical Director

Need help with the current expected credit losses (CECL) standard? FASB Acting Technical Director Shayne Kuhaneck and his team have launched a series of workshops around the country to help community banks and credit unions of all sizes understand and successfully implement it.
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  • From the Chairman's Desk:
    Real Input from Real Accountants
  • For the Investor:
    Distinguishing Liabilities from Equity (Including Convertible Debt)
  • CECL Educational Workshops

Implementation Support

Standards that work and high-quality implementation go hand-in-hand. Russ Golden, Sue Cosper, and Shayne Kuhaneck look at how the FASB supports stakeholders applying new guidance.
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On the Horizon

Learn about the FASB's upcoming proposal to improve GAAP by expanding the “last-of-layer” hedging method.
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FASB Calendar


 
 

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