IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...

Joint ventures have been a popular vehicle for businesses to work together to share competencies and knowledge to reach a mutually beneficial outcome. To resolve the diversity in practice for the ...

Anthropic accidentally leaked some source code for Claude Code, its AI-powered coding assistant. The company said the leak did not include sensitive customer data or credentials. Anthropic recently ...

Ambulatory surgery centers (ASCs) sit at the intersection of healthcare operations, real estate, and a fast‑changing regulatory landscape. For physicians and investors, that means every ASC project is ...

A new study published in JAMA found that a new Medicare add-on billing code boosted pay significantly for specialists. The study analyzed Medicare claims data from 2024, the first year that the G22111 ...

Swinging blades at enemies in Roblox has become my latest obsession. After trying out games like Mugen and Hunty Zombies, I realized most of them pack so many mechanics that the fun of slicing gets ...

Vibe coding trades creativity for coordination and oversight. Performance and UI issues still demand human judgment. AI shines when developers relentlessly lead, test, and correct. Over all my years ...

The Financial Accounting Standards Board released an accounting standards update Wednesday to improve its codification of standards on different topics, including technical corrections, unintended ...

The final A&A Focus webcast of 2025 brought together timely technical updates, practical guidance for year-end reporting, and clear explanations of several new and forthcoming accounting standards.

CMS will make significant changes to ASC and outpatient surgery reimbursement next year. In the 2026 Hospital Outpatient Prospective Payment System and Ambulatory Surgical Center Final Rule, published ...

Editor: Jessica L. Jeane, J.D. When it comes to purchase accounting considerations from the perspective of accounting for income tax, tax professionals look to FASB ASC Topic 805, Business ...

FASB on Monday published an Accounting Standards Update (ASU) that is intended to improve the requirements for identifying the accounting acquirer in FASB ASC Topic 805, Business Combinations. The ASU ...