Financial reporting

While most accountants are aware of the reporting requirement, the majority of business owners are likely to be, at best, dimly aware of them.

Despite the recent pushback in the U.S., many companies — roughly 90% in a survey by KPMG — plan to dedicate more resources to ESG over the next three years.

The short report by Muddy Waters accuses Fairfax of manipulating asset values to the point that a "conservative adjustment" would reduce its book value by roughly $4.5 billion.

ADM shook the commodity world after it suspended CFO Vikram Luthar and cut its earnings outlook pending an outside counsel inquiry into its accounting practices.

Bribe payments by the oil-trading giant were facilitated by an accounting system that allowed employees to skirt internal controls.

The Korean internet and messaging powerhouse has hired a law firm to probe SM's books at the request of Kakao board's audit committee

The agency is adding new financial reporting and accounting requirements for SPAC deals.

Archer Daniels Midland stunned the agricultural trading and processing world with its bombshell that its CFO is on leave pending an investigation into accounting practices.

Archer-Daniels-Midland suspended its chief financial officer and cut its earnings outlook pending an investigation into its accounting practices.

What are the major accounting considerations when evaluating complex debt and equity financial instruments?

Short-seller Gotham City Research criticized Spanish blood-plasma company Grifols' accounting and corporate governance.

The judge must decide if Trump intentionally inflated his annual financial statements by billions of dollars a year.

The company has introduced two options to help companies comply with the new requirements of the Corporate Transparency Act.

There is no question that inflation can materially impact a business, and F&A teams have the responsibility to monitor and analyze core costs that may be trending upward.

Auditor disclosures of client-specific quantitative materiality thresholds, which are required in the U.K. but not the U.S., could be encouraging some businesses to massage their earnings reports.

A study finds the negative effects of such events can lead to pessimistic risk assessments of financial reporting choices and a decline in accrual-based and real earnings management for companies in the impacted areas.

A new online registry opened Monday where companies need to disclose who truly owns or controls them.

The Financial Accounting Standards Board has decided not to add several projects to its technical agenda, including one on commodities, despite requests.

The residential landlord with thousands of properties across Germany has been under intense public scrutiny since October 2021.

When companies can accurately portray their financial health, it becomes easier for them to establish credibility, build relationships with stakeholders and access capital.