The Financial Accounting Foundation’s board of trustees is changing the process for doing post-implementation reviews of the effectiveness of accounting standards, shifting the leadership of the ...

The Financial Accounting Foundation’s first formal “post-implementation review” of a FASB standard is complete with this morning’s report that FASB Interpretation no. (FIN) 48, Accounting for ...

Long before the post-implementation audit (PIA) begins, write up a clear business case that delineates and breaks down the cost of the project, the soft and hard benefits, the expected ROI, and when ...

The Financial Accounting Standards Board has voted to defer the effective date of its long-duration insurance contract standard for one year in response to the coronavirus pandemic, as it takes over ...