Browsing: proposes

Law & Policy FASB proposes accounting changes for some cash balance plans  July 1, 2026 For the first time in 20 years, the Financial Accounting Standards Board (FASB) has suggested substantive — though limited — changes to the accounting framework for defined benefit (DB) plans. FASB’s p…

Published July 01, 2026, 2:42 p.m. EDT | Updated July 01, 2026, 2:49 p.m. EDT 1 Min Read The Financial Accounting Standards Board posted a proposed accounting standards update Wednesday that would amend the requirements for how investment companies measure the fair value of an equity security that&#…