Financial reporting

The idea of semi-annual reporting is a guaranteed self-inflicted disaster, like using a knife while gripping the blade instead of the handle, writes Paul Miller.

The Governmental Accounting Standards Board added several items to its research agenda, but decided against adding a project on cybersecurity disclosures.

The majority of employees don't use all the paid time off available to them, so many companies are steadily accumulating a huge line item on their balance sheets.

Officials discussed the SEC's proposal for a semi-annual reporting option along with new accounting standards at a Baruch College conference.

SOC Investment Group, an advisor to union-affiliated pension funds, is urging U.S. regulators to probe SpaceX's financials ahead of a Wall Street debut.

The Securities and Exchange Commission is proposing to allow public companies to report twice a year at the urging of President Trump.

A Securities and Exchange Commission plan to let public companies cut quarterly disclosures to twice a year moved closer to reality after passing a White House review.

The Federal Accounting Standards Advisory Board exposure draft offers a practical expedient for reporting on embedded leases in federal government contracts.

The accounting standards update offers guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

The Governmental Accounting Standards Board debuted a series of videos to help officials understand the information included in government financial reports.

SEC chair Paul Atkins plans to release about 30 rule proposals this year. More than two-thirds will be related to corporate finance, such as scaling back corporate disclosures.

One AI startup executive calls annual recurring revenue "a fake accounting number developed by fake accounting people."

The Financial Accounting Standards Board is studying current trends and emerging issues in data infrastructure investments and nontraditional lending.

The Bitcoin accumulator adopted accounting standards last year that require changes in the fair value of its holdings to flow through earnings.

PCC chair Jere Shawver is on a mission to increase awareness of the group that represents the perspectives of privately held companies on accounting standards.

Investors place strong trust in public company audits as a check on the financial statements issued by companies, but auditor independence remains a focus.

Third-party investigators saying they've uncovered at least 1,000 instances of improper accounting at the Japanese motor manufacturer.

The Governmental Accounting Standards Board released a proposed Implementation Guide with questions and answers on the requirements related to subsidies.

In practice, depreciation does not eliminate tax cost over time. It merely redistributes it.

The health care services contractor said it may have overstated some of its past revenue and pulled its guidance for the year.