Financial reporting

Beginning Jan. 1, 2024, tens of millions of small businesses must file beneficial ownership information reports.

Bartov testified that he "did not find any evidence of material misstatement" in the former president's financial statements and "no evidence whatsoever for any accounting fraud."

Municipal bond investors and government regulators could benefit from easier access to consistent, machine-readable financial data from government bond issuers.

The pressure to establish an ESG reporting framework is mounting as various regulatory bodies issue guidance.

A new final accounting standards update from FASB aims to improve public companies' disclosures about their reportable segments and expenses.

Central to the case are the statements of financial condition Trump had his accountants at Mazars USA LLP send to lenders detailing his assets and their values.

Companies are finding it difficult to hire enough qualified people in the relatively new field of sustainability reporting.

Her answers, and the documents displayed to her on the stand, show she was deeply aware of the importance of his net worth in securing the best terms on loans.

Trump acknowledged he had a hand in preparing the financial statements that valued his properties.

He testified that financial documents sent to Deutsche Bank were "accurate," even though a judge has already determined they were fraudulent.

"I relied upon Mazars and our accounting team" for the preparation of a financial statement, Donald Trump Jr. told the judge. "That's why we have accountants."

A recent poll of finance leaders has found that the majority of organizations now use AI in at least some of their financial reporting process.

"The accountants worked on it," the eldest son of former president Donald Trump testified in a Manhattan courtroom. "That's what we paid them for."

The CTA and beneficial information reporting may be a game-changer for accounting firms. Here's what you need to know.

The board is incorporating some of the commission's disclosure requirements into its Accounting Standards Codification.

Even though the effective date is less than 90 days away, most businesses are either unaware of the rules, or uncertain how to comply.

Jeffrey McConney testified that he added tens of millions of dollars a year to the former president's annual financial statements for the value of mansions that did not exist.

Trump spoke out in apparent irritation after his lawyer complained he couldn't hear the testimony of the state's first witness, former Mazars USA LLP accountant Donald Bender, who often lowered his voice and mumbled answers.

Donald Bender said that key information about asset valuations was missing from Trump Organization financials, and that he wouldn't have signed off on them had he known.

Tuesday will start off with more testimony from his former accountant Donald Bender. The next witness is expected to be Camron Harris, an audit partner with Trump's new accounting firm Whitley Penn LLP.