FASB Approves Rule Requiring Disclosure of Employee ...

Publicly traded companies will have to provide the amount of employee compensation spending that is included in each expense line item on the ...

FASB's new disclosure rule adds transparency to corporate expenses

By requiring companies to disclose specific expense information, FASB aims to support investors in their analyses, helping them evaluate ...

FASB Issues Standard That Improves Disclosures about Income ...

The ASU addresses this feedback by requiring public companies to disclose, in the notes to financial statements, specified information about ...

FASB Directs Staff to Draft Final Standard on Disaggregation of ...

Disclosures about employee compensation should include separate presentation of one-time employee termination benefits, when applicable, within ...

Companies Will Have to Disclose Spending on Worker Pay ... - WSJ

Wednesday's approval comes after another big expense-related project. The FASB last November issued a new rule requiring U.S. public companies ...

FASB Approves Changing U.S. GAAP Presentation and Disclosure ...

The disclosure requirements are currently included in either SEC Regulation S-X or SEC Regulation S-K. ASU 2023-06 adds 14 of the 27 ...

What the New FASB Disclosure Rules Could Mean for Your Company

Under the final standard, all entities will be required to make additional disclosures on the amount of income taxes paid (net of refunds ...

FASB Approves Updated Rules for Disclosing Income Taxes

On August 30, 2023, the Financial Accounting Standards Board (FASB) unanimously voted to finalize its proposed improvements to the disclosure rules for income ...

Dozens of Firms, Groups Balk Over Proposed FASB Disclosure ...

The guidance would require disclosure in footnotes of items like employee compensation, depreciation, amortization, and costs incurred ...

Investor Advisory Committee recommends human capital ...

On Thursday last week, the SEC's Investor Advisory Committee voted to approve, with two abstentions, a subcommittee recommendation regarding ...

FASB wants more disclosure about expenses | Cooley LLP - JDSupra

More specifically, the amendments in the proposed ASU would require companies to disclose in the notes to financial statements on an annual and ...

Human Capital Management Disclosure - SEC.gov

Differences in HCM make existing disclosure requirements, such as the 10-K requirement to disclose the number of employees, difficult for ...

FASB Improves Employer Disclosures for Multiemployer Pension ...

As part of its redeliberations, the FASB decided to delete a proposal to require employers to disclose their withdrawal liability to all plans in which they ...

FASB Publishes New Segment Expense Disclosure Rules for Public ...

2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures, to require public companies to provide more transparency ...

FASB Wants Companies to Expand Disclosure of Labor and Other ...

The U.S. accounting standard-setter's proposal, if approved, would require ... disclose employee compensation in the footnotes to their financial ...

Disclosure of Equity Compensation Plan Information - SEC.gov

The amendments require registrants to provide this information separately for equity compensation plans that have not been approved by their security holders, ...

FASB Approves Changes to GAAP, Enhancing Disclosures of ...

Specifically, an employer will now be required to disclose in financial statement footnotes the following information regarding its ...

Related Parties

While not providing accounting or measurement guidance for such transactions, FASB ASC. 850 requires their disclosure nonetheless." [Footnote revised, June 2009 ...

FASB Staff Q&A—Topic 740, No. 1—Whether Private Companies ...

... approval. They represent interpretations and practices followed by the SEC Staff in administering the disclosure requirements of the federal securities laws.

Financial Reporting - Journal of Accountancy

Among disclosures that TIC had recommended against requiring and that were deleted from the final rule include: (1) whether the employer is or ...