Financial reporting

ComScore Inc., which replaced its top officers last month amid an investigation into its accounting practices, climbed a day after restating three years of financial results to reflect lower sales than originally reported.

The Financial Accounting Standards Board proposed improvements Thursday in the accounting guidance for hedging activities.

The International Integrated Reporting Council has appointed Richard Howitt, a member of the European Parliament as its next CEO, succeeding Paul Druckman.

Top executives whose pay is linked to the stock prices of the companies they oversee are more likely to make stealth disclosures when their companies are forced to restate their financials, according to a new study.

Implementation guidance on FASB’s new NFP standards

Ron Baker dives into the new book, "The End of Accounting"

The Sarbanes-Oxley provision requiring senior financial officers to adopt a code of ethics tended to reduce the number of earnings restatements by their companies, according to a new study.

How can key players in the financial reporting process stay on the good side of non-GAAP use?

Non-GAAP reporting: Yes, it’s bad, but it doesn’t have to be

The Governmental Accounting Standards Board released on exposure draft proposing guidance on extinguishing debt prior to maturity.