[{"articleAbstract":"FASB proposed a standard that is intended to drive consistency in accounting for revenue contracts with customers acquired in a business combination.","articleByline":"By Ken Tysiac","articleTitle":"FASB addresses revenue contracts with customers acquired in a business combination","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/fasb-revenue-contracts-with-customers-acquired-in-business-combination"},"sortDate":"2020-12-15T12:50:14.000-05:00"},{"articleAbstract":"After celebrating its 30th anniversary, the Federal Accounting Standards Advisory Board is continuing to move forward in its mission to deliver transparency in federal accounting, says board Chair George Scott, CPA, CGMA.","articleByline":"By Ken Tysiac","articleTitle":"Q\u0026A: FASAB reaches milestone amid pandemic","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/fasab-30th-anniversary-board-chair-george-scott-interview"},"sortDate":"2020-12-10T10:00:00.000-05:00"},{"articleAbstract":"As an entity moves through the bankruptcy process, it must meet certain criteria to qualify, upon emergence, for fresh-start reporting under FASB ASC Topic 852, Reorganizations.","articleByline":"By Jonathan L. Jacobs, CPA/ABV; Andrew Probert, CA; and Michael J. Dolan, Esq., CFA","articleTitle":"Emergence through fresh-start reporting","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/fresh-start-reporting-reorganization-bankruptcy"},"sortDate":"2020-12-07T14:00:00.000-05:00"}]