Golub Capital BDC, Inc., a business development company (Nasdaq: GBDC), today announced its financial results for its second fiscal quarter ended March 31, 2026.

As of March 16, 2026, the EDGAR® system was updated to support the 2026 U.S. GAAP Financial Reporting Taxonomy (2026 US GAAP taxonomy) and other SEC taxonomies releases. The 2026 update includes ...

IN BRIEF Joint ventures have been a popular vehicle for businesses to work together to share competencies and knowledge to ...

The Financial Accounting Standards Board, FASB, is a private, independent organization that since 1973 has been given the authority by the U.S. Securities and Exchange Commission, or SEC, to establish ...

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 Financial Accounting Standards Board (FASB) has appointed Angie Storm, the chief accountant at KPMG, to its Emerging Issues Task Force (EITF). This appointment was made by FASB chair Richard Jones ...

The Financial Accounting Standards Board on Wednesday voted to move ahead with plans for more than 30 tweaks to the Accounting Standards Codification, the source of authoritative U.S. generally ...

abstract. What is a textualist to do when there are two texts, each with a colorable claim to legitimacy? This question arises every time the text of a codified statute that has been enacted into ...

The codification, or “cod” as it is sometimes known, is effectively the bible for GAAP. The online document was launched in 2009, replacing a paper-based system by which FASB issued printed copies of ...

FASB is set to convene on September 18 to deliberate on improvements to the U Accounting Standards Codification, as well as hold meetings with industry groups to discuss matters of mutual interest. At ...

In 2023, the Financial Accounting Standards Board (the “FASB”) issued nine Accounting Standards Updates (“ASUs”) to its Accounting Standards Codification (“ASC” or the “Codification”) compared with ...