GASB issued a proposal Thursday that would establish requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures. The changes are intended to help ...

Asset classification is the process of categorizing various assets into distinct groups or categories based on specific attributes or characteristics. This systematic categorization allows for a more ...

A nonauthoritative guide aids accountants with discussions about digital assets, general ledger account management, establishing internal controls, and complying with anticipated regulatory changes ...

Discover how the yield on earning assets measures a financial institution's efficiency in generating income from its assets and its impact on financial health.

The Financial Services and Markets Authority (FSMA), the Belgian regulator, is seeking comments on its communication on the classification of crypto assets as securities, investment instruments or ...