FASB Completes Conceptual Framework, But Differences with IASB Remain
Scott Ehrlich spoke with the CPA Journal on whether the FASB’s newly finalized Concepts Statements will change the way practitioners will apply U.S. GAAP.
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Accounting Rulemaker to Explore non-GAAP and R&D Spending
In this Wall Street Journal article, Scott Ehrlich of Mind the GAAP offers his views on one of the projects the FASB may add to its standard setting agenda – whether companies should record assets for internally-generated intangible assets and, if so, at what value.
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