Financial reporting

The Financial Accounting Standards Board decided during a board meeting to add a project on goodwill impairment testing to its technical agenda.

One question deserves far more attention, particularly from accountants and auditors: Which companies will actually choose to report less?

Financial Accounting Standards Board chair Richard Jones is preparing for new agenda projects as well as the likelihood of a semiannual reporting option.

Energy isn't simply a bill to be paid. It's a category that needs to be managed with the same discipline as any other major financial exposure.

Financial reporting and automation solutions provider Inscope announced a new release that uses agentic AI to produce a review-ready disclosure checklist.

The Financial Accounting Standards Board wants to amend how investment companies measure the fair value of a security subject to a contractual sale restriction.

The Treasury's Financial Crimes Enforcement Network limited access by federal agencies to the information reported by companies amid lawsuits and rule changes.

Investors mostly favor the continued use of quarterly reporting and rejected the SEC's recent proposal for a semiannual reporting option, according to a survey.

The Financial Accounting Standards Board issued a proposed accounting standards update to enhance the guidance for some market-return cash balance plans.

Corporate restatements dropped by almost a fifth in 2025, according to a report from Ideagen Audit Analytics, continuing a long-term trend of decreases.

The Taskforce on Nature-related Financial Disclosures and Accounting for Sustainability partnered on a new guide to nature-related impacts for finance chiefs.

The Securities and Exchange Commission's proposal for a semiannual reporting option has quickly provoked debate.

The accounting standards update aims to improve financial accounting and disclosures about activities related to environmental credits and obligations.

The Securities and Exchange Commission aims to increase IPOs with changes to accelerated and non-accelerated filers and exemptions from internal control audits.

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.