The FASB and IASB recently issued jointly converged standards for revenue recognition, the implications for which include adjustments that will need to be made by many credit unions and community banks.
The FASB and IASB recently issued jointly converged standards for revenue recognition, the implications for which include adjustments that will need to be made by many credit unions and community banks.
Fraud risk is a real and ever-present concern for a range of industries, no matter the nature of the business or products in question.
The Information Systems Audit and Control Association (ISACA) is celebrating its 45th anniversary in 2014, a milestone that puts into perspective the strides the group has made in terms of its own growth, but also in providing industry leadership.
In an effort to improve revenue recognition, the Financial Accounting Standards Board and International Accounting Standards Board recently released converged guidance for contracts with customers.