Financial reporting

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework on recognition and derecognition of items in financial statements.

Finance executives from some of the largest U.S. corporations shared their insights on how to operationalize key management concepts.

The movement to convert documents to machine-readable data that computer applications like spreadsheets can use is not new.

The former president's company is blocked from issuing financial statements that don't disclose the "assumptions and techniques" used to value its assets.

Chief financial officers should establish the KPIs and targets for the updated priorities and do this hand in hand with their chief executive officer.

Tyson was found asleep Sunday morning in a woman's bed in her home. She didn't know who he was and called the police.

Average audit fees rose a slight 2.5% from $2,600,677 in 2020 to $2,666,659 in 2021, reflecting increased demands on auditors.

Former President Donald Trump's company will have many of its business activities overseen by an outside monitor until New York Attorney General Letitia James's lawsuit alleging fraudulent asset valuations is resolved, a judge ruled.

The Financial Accounting Standards Board issued a proposed accounting standards update to give investors more information about a joint venture's financial statements.

Public companies that have to disclose bad news to regulators are likely to issue press releases announcing unrelated news to distract investors.