Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...
On May 21, 2020, the Securities and Exchange Commission announced it has adopted amendments to the rules for financial statement disclosure requirements in connection with the acquisition or ...
Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...
Supreme Court Justice Clarence Thomas filed his annual financial disclosure statement Thursday, offering descriptions of his investment holdings, as well as gifts and reimbursements. In the nine-page ...
Overall. As proposed, a company that was required to file climate-related disclosure in a filing with audited financial statements would have been required to disclose in a note to its financials ...
Effective October 1, 2019, except where exempted below, vendor disclosure statements shall be required from all vendors in an effort to eliminate potential conflicts of interest, regardless of ...
IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...
Financial statements comprise three important written records: the cash flow statement, the income statement and the balance sheet. Companies furnish financial statements to provide information on ...
The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...