Learn which software costs should be capitalized and which costs should be expensed when an entity builds external-use software using an agile development environment.

Companies are finding that FASB’s new hedge accounting guidance removes some of the barriers that had prevented them from taking advantage of hedging opportunities.

FASB issued a proposed Accounting Standards Update that would clarify the accounting for implementation costs related to a cloud-computing arrangement that is a service contract.

FASB issued technical corrections and improvements to its financial instruments standard on recognition and measurement of financial assets and liabilities that was originally issued in 2016.

FASB proposed adding a new U.S. benchmark interest rate to the list of rates permitted in the application of hedge accounting.