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

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

As the United States celebrates its semiquincentennial, explore the history of the accountancy profession’s essential role in ...

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

Three investor advocates are asking the Financial Accounting Standards Board to reconsider guidance that allows private managers to write up the value of the secondaries they purchase, a practice they ...

[Maximilian Milovidov is a freshman at Columbia University and a member of TikTok's Youth Council. He used a large language model to edit this essay for length and a human to edit for content. This ...

A new study finds that certain patterns of AI use are driving cognitive fatigue, while others can help reduce burnout. by Julie Bedard, Matthew Kropp, Megan Hsu, Olivia T. Karaman, Jason Hawes and ...

People who interact with chatbots for emotional support or other personal reasons are likelier to report symptoms of depression or anxiety, a new study finds. Subscribe to read this story ad-free Get ...

According to media sources, including Bloomberg, the US Financial Accounting Standards Board (FASB) is adding crypto asset transfers to its agenda set for this week. What is the FASB? Founded in 1973, ...

To better understand which social media platforms Americans use, Pew Research Center surveyed 5,022 U.S. adults from Feb. 5 to June 18, 2025. SSRS conducted this National Public Opinion Reference ...

Emerging research suggests that the more you use AI, the more it may negatively affect your critical thinking skills. But it depends on the tasks you use it for and how you use it. Share on Pinterest ...