Financial reporting

Companies are undoubtedly raising prices. The question is whether they are exploiting a surge in consumer demand or merely passing on their own higher costs.

When companies consist of multiple businesses, it is important to determine whether to prepare a consolidated or combined financial statement detailing each company’s earnings, profits, losses and more.

Female chief financial officers are more likely to give concise responses, backed by numbers, than their male counterparts, new research shows.

ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments.

For the former president and his three eldest children, it’s an unwelcome development that amplifies financial pressures enveloping their company, the Trump Organization.

The Top 100 Firm said a decade of statements for Trump should no longer be relied upon and that it won’t do any new work for the company.

With so many complex issues competing for their attention, audit committees can't afford to lose sight of their core oversight duties.

The commission warned on Friday that filers are using the wrong XBRL tags for reporting their finance lease liability and future payments.

The company alleged that Lynch and his CFO illegally bolstered revenue, including by disguising hardware sales and booking fake transactions.

The slide extended to a second day as investors reassessed the company’s Bitcoin buying strategy.