The draft update would require investment companies to take contractual sale restrictions into account when valuing an equity ...

The Financial Accounting Standards Board released an accounting standards update Wednesday to improve its codification of standards on different topics, including technical corrections, unintended ...

The Financial Accounting Standards Board wants to amend how investment companies measure the fair value of a security subject to a contractual sale restriction.

Banks transitioned to using the Secured Overnight Financing Rates benchmark after LIBOR was phased out in the wake of a manipulation scandal.

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