WASHINGTON, D.C. – The director of unmanned warfare systems (OPNAV N99) will keep a particularly close eye on the Common Control System as it continues through development, after a demonstration last ...

The Financial Accounting Standards Board issued a proposed accounting standards update Wednesday to improve accounting guidance for arrangements between entities under common control. The proposed ASU ...

Many private companies frequently engage in common control arrangements that may be subject to complex variable-interest entity (VIE) guidance. Last year, FASB issued a financial accounting and ...

The Financial Accounting Standards Board voted to provide companies with a practical expedient for its leasing standard if they have related-party arrangements between entities under their common ...