The Financial Accounting Standards Board issued a post-implementation review Thursday of its 2016 standard on leases and found it generally met its objective of providing investors with more ...

The Financial Accounting Standards Board decided during a meeting Wednesday to add a project to its technical agenda related to the accounting for cryptocurrency asset transfers. Processing Content ...

FASB on Tuesday published an Accounting Standards Update (ASU) aimed at clarifying and improving its guidance on hedge accounting. “The new standard clarifies the application of previous guidance and ...

In January 1993, a gunman murdered seven people in a fast-food restaurant in Palatine, a suburb of Chicago. In his dual roles as an administrative executive and spokesperson for the police department, ...

The U.S. accounting standards setter’s 7-0 decision to tackle the new crypto standards update marks the third technical agenda project to address accounting for cryptocurrencies, according to ...

To address the current ambiguity in digital asset accounting, the FASB is developing derecognition guidance that will clarify when a company can remove transferred crypto assets from its balance sheet ...

Abstract: We introduce the task of text-to-diagram generation, which focuses on creating structured visual representations directly from textual descriptions. Existing approaches in text-to-image and ...

Abstract: Large Language Model (LLM) exhibits great potential in designing of analog integrated circuits (IC) because of its excellence in abstraction and generalization for knowledge. However, ...

Although bamboo forests provide critical ecosystem services that support human well-being, public perceptions and conservation orientations regarding these contributions remain underexplored. Existing ...

This repository hosts the architecture, interpretive layers, and stewardship model. It is designed to be implemented, interpreted, and evolved—recursively, relationally, and with care. This paper ...