The Financial Accounting Standards Board issued for public comment Wednesday a proposal that would define a public business entity and affect which types of businesses might qualify for alternative ...

Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

The SEC proposed amendments to the rules that define which companies and advisers qualify as small entities for purposes of ...

FASB made two important decisions Wednesday in its project to define a nonpublic entity. An entity that is required to file or furnish financial statements with the SEC to issue securities to be ...

The Financial Accounting Standards Board has added a new project to its agenda to re-examine the definition of a “nonpublic entity,” as part of its efforts to reach out more to private company ...