World Accounting Report


FASB accounting standards updates

The FASB has issued three sets of amendments to existing standards, which enhance existing requirements for segment reporting, provide guidance on accounting for and disclosure of cryptoassets and improve disclosures about income tax. Each of these responds to investors' demands for better information in the relevant areas. It has also published two sets of proposed amendments: one relates to convertible debt; and the other is the chapter on measurement for its Conceptual Framework.

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