Banks transitioned to using the Secured Overnight Financing Rate-based benchmark after LIBOR was phased out in the wake of a ...

Detailed price information for Westrock Coffee Company (WEST-Q) from The Globe and Mail including charting and trades.

Using AI chatbots for even just 10 minutes may have a shockingly negative impact on people’s ability to think and problem-solve, according to a new study from researchers at Carnegie Mellon, MIT, ...

Three investor advocates are asking the Financial Accounting Standards Board to reconsider guidance that allows private managers to write up the value of the secondaries they purchase, a practice they ...

A new study finds that certain patterns of AI use are driving cognitive fatigue, while others can help reduce burnout. by Julie Bedard, Matthew Kropp, Megan Hsu, Olivia T. Karaman, Jason Hawes and ...

The percentage of teachers who are using artificial intelligence-driven tools in their classrooms nearly doubled between 2023 and 2025, according to data from the EdWeek Research Center. In 2023, a ...

FASB on Monday released its 2026 taxonomies. According to a news release, the SEC is expected to accept as final early next year the 2026 GAAP Financial Reporting Taxonomy (GRT), the 2026 SEC ...

According to media sources, including Bloomberg, the US Financial Accounting Standards Board (FASB) is adding crypto asset transfers to its agenda set for this week. What is the FASB? Founded in 1973, ...

To better understand which social media platforms Americans use, Pew Research Center surveyed 5,022 U.S. adults from Feb. 5 to June 18, 2025. SSRS conducted this National Public Opinion Reference ...

On September 18, 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, marking a ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The Financial Accounting Standards Board posted an accounting standards update to improve the guidance on accounting for internal-use software costs. Processing Content The amendments in the update ...