Financial reporting

The board voted to add a project to improve the accounting for and disclosure of certain digital assets, such as cryptocurrency.

New rules make the accounting easier, but traps remain for awards that are not carefully structured. Don’t procrastinate.

Many companies report adjusted, “non-GAAP” earnings, but some companies take it a step further.

A former Domino’s accountant settled charges that used confidential information to trade ahead of the company’s earnings announcements.

Accounting-related securities class-action lawsuits filings and settlements declined sharply last year, reversing a three-year trend.

The total value of goodwill impairments recorded by U.S. public companies more than doubled in 2020 during the first year of the COVID-19 pandemic, according to a new study, and the same may happen again this year as geopolitical tensions rise.

The state says it has already uncovered evidence that the Trump Organization used faulty valuations on financial statements to get loans.

The competing sustainability standard-setters have come under increasing pressure in recent years to do more to align their sometimes conflicting standards.

Here’s why it’s important to consider the valuation implications when executing a reverse merger.

From ESG requirements to global tax reform, this handful of developments is worth paying attention to in 2022.