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 ...

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 ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Ohan Oda discusses making the Lens in Maps AR ...

(Data West Research Agency definition: see GIS glossary.) An entity or geographic feature that occupies a position in space about which data describing the attributes of the entity and its geographic ...

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 ...

Amendments include adopting the same definition of a publicly traded entity in ISQMs and ISAs as in the IESBA Code of Ethics.

FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...