Financial reporting

A KPMG analysis identifies the big issues facing both audit committees and corporate boards in the year ahead.

A recent case is a warning that companies must disclose the financial impact of the pandemic.

The change would make it easier for private companies and nonprofit organizations to evaluate a goodwill triggering event.

The SEC Reporting Taxonomy and GAAP taxonomy still need to be approved by the SEC.

FASB has a project to review goodwill accounting — again. Here's an idea it might want to consider.

For ESG issues, human capital and a host of other areas, traditional accounting rules aren’t a good fit.

The Global Reporting Initiative is responding to a proposal from the IFRS Foundation to oversee sustainability standards alongside international accounting standards.

The International Accounting Standards Board is looking into the standards for consolidated financial statements, or group accounting.

The commission says the company financial disclosures were misleading.

The restaurant chain failed to adequately disclose the financial impact of the pandemic.