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Financial Accounting Standards Board Clarifies Scope of Recent Reference Rate Reform Guidance
January 08, 2021
NORWALK, Connecticut, Jan. 8 -- The Financial Accounting Standards Board issued the following news release on Jan. 7:

The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) that clarifies the scope of the FASB's recent reference rate reform guidance.

In March 2020, the FASB issued guidance aimed at easing the potential accounting burden expected when global capital markets move away from the London Interbank Offered Rate (LIBOR . . .

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